HARRY HUGHES, Governor

143

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
32A(b).

In subsection (a) of this section, the language "any
county not listed in § 6-305 of this subtitle" is
substituted for the former enumeration of counties,
for brevity. While technically, the substitution adds
Baltimore City, the "addition" is irrelevant since
there are no municipal corporations in Baltimore City.

In subsections (b) and (c) of this section, the phrase
"assessments of property" is substituted for the
former phrase "assessable property", for clarity.

Also in subsections (b) and (c) of this section, the
references that a county may "impose" a tax and "set"
a rate are substituted for the former references that
a county may "levy" a tax and "establish" a rate, for
clarity and consistency. As to the substitution of
"impose" for "levy", see the General Revisor's Note to
this article.

Also in subsections (b) and (c) of this section, the
words "one or more", which formerly modified
"municipal corporation", are deleted as superfluous.
Similarly, in subsections (b) and (c) of this section
the word "governmental", which formerly modified
"services", is deleted as superfluous.

In subsection (b) of this section, the phrase "the
county property tax rate to be set for assessments of
property in the municipal corporation" is added for
clarity.

Also in subsection (b) of this section, the defined
term "governing body" is substituted for the former
reference to "the board of county commissioners or
county council", for clarity. Similarly, in
subsection (b) of this section, the phrase "governing
body of the municipal corporation" is substituted for
the former phrase "municipal officials", for clarity.

Also in subsection (b) of this section, the reference
to the rate for "parts of the county outside the
municipal corporation" is substituted for the former
reference to the "general county property tax" rate,
for clarity.

In the introductory language of subsection (c) of this
section, the defined term "governing body" is added to
modify "county", for clarity and consistency.

Defined terms: "Assessment" § 1-101