HARRY HUGHES, Governor                                        139

6-304. NO ADDITIONAL LAW NECESSARY FOR SPECIAL RATE.

IF A SPECIAL RATE OF COUNTY OR MUNICIPAL CORPORATION
PROPERTY TAX IS PROVIDED BY THIS SUBTITLE, THAT RATE MAY. BE.
APPLIED TO THE APPROPRIATE ASSESSMENT OF PROPERTY WITHOUT THE
MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF
THE COUNTY OR OF THE MUNICIPAL CORPORATION PASSING A LAW TO SET
THAT RATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third clause of
former Art. 81, § 32.

The defined term "county property tax" is substituted
for the former term "county ... taxes", for clarity.
Similarly, the defined term "municipal corporation
property tax" is substituted for the former term "city
taxes", for clarity.

The defined term "governing body" is substituted for
the former references to the "county commissioners" of
a county and "authorities" of a city, for clarity and
consistency.

The term "special rate" is substituted for the former
phrase "fixed or limited rate", for consistency.

The defined term "municipal corporation" is
substituted for the former term "city", for clarity.

The defined term "law" is substituted for the former
phrase "resolution or ordinances", for clarity.

The reference that the tax rate "may be applied to the
appropriate assessment of property" is substituted for
the former reference to "upon all assessments, persons
and property liable thereto under the provisions of
this article", for brevity and clarity.

Defined terms: "Assessment" § 1-101

"County" § 1-101 "County property tax" § 1-101

"Governing body" § 1-101 "Law" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101

6-305. COUNTY TAX RATE IN CERTAIN MUNICIPAL CORPORATIONS.

(A) APPLICABILITY OF SECTION.

THIS SECTION APPLIES ONLY IN:

(1) ALLEGANY COUNTY;