HARRY HUGHES, Governor

159

(C) REPORT OF ACTION.

A MUNICIPAL CORPORATION THAT TAKES ANY ACTION UNDER
SUBSECTION (A) OF THIS SECTION SHALL SUBMIT A REPORT OF ITS
ACTION TO THE DEPARTMENT.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 9A(a), (c)(5), (d)(4), (e)(4),
(i)(4), and (j)(4).

Subsection (b) of this section is new language derived
without substantive change from former Art. 81, §
9A(a), (c)(6), (d)(5), (e)(5), (i)(5), and ( j ) ( 5 ) .

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
9A(a) and the second sentence of (m), as that sentence
related to the reporting requirement of a municipal
corporation.

In subsections (a) and (b) of this section, the
defined term "municipal corporation" is substituted
for the former word "city", for clarity.

In subsection (a) of this section, the phrase "by law"
is added to clarify the procedure by which the
municipal corporation acts in regard to taxing or
exempting property.

Also in subsection (a) of this section, the phrase
"the personal property described in ... this title" is
substituted for the former phrase "such property", for
clarity.

Also in subsection (a) of this section, the former
phrase "in whole or part", which referred to the tax
status of property, is deleted as superfluous.

Also in subsection (a) of this section, the former
phrase "and for municipal purposes only" is deleted as
confusing and, in any event, unnecessary.

In subsection (b) of this section, the defined terms
"supervisor" and "Department" are substituted for the
former words "appropriate assessing authority", for
clarity.

Also in subsection (b) of this section, the former
references to an exemption by a county or municipal
corporation not precluding taxing by the other
jurisdiction are deleted as superfluous.