HARRY HUGHES, Governor

311

Also in subsection (h)(1) of this section, the former
phrases "included in the occupancy rent paid by the
renter" and "included in occupancy rent", which
modified "assumed real property tax", are deleted as
superfluous.

Also in subsection (h)(1) of this section, the former
term "gross income" is deleted as included in the
defined term "combined income".

In subsection   (h)(2)(i) of this section, the former

references to   "1.125% for taxable year 1982-1983 only"

and "for all   subsequent taxable years" are deleted as
obsolete.

In subsection (i) of this section, the phrase "for
which the property tax relief is sought" is added for
clarity.

Former Art. 81, § 12F-3(a)(3), which defined
"Department", is deleted in light of the definition of
that term in § 1-101 of this article.

The second sentence of former Art. 81, § 12F-3(a)(8),
which gave examples of leasehold interests, is deleted
as superfluous.

The Commission to Revise the Annotated Code calls to
the attention of the General Assembly that subsection
(d) of this section, which requires the Department to
give all "renters" (who are otherwise eligible) notice
of possible property tax relief, is impracticable, if
not impossible, to implement, unless the notice is by
publication.

The Commission to Revise the Annotated Code calls to
the attention of the General Assembly that there is no
provision to extend the application deadline for good
cause.

Defined terms: "County" § 1-101

"Department" § 1-101 "Includes"; "including" § 1-101
"Internal Revenue Code" § 1-101 "Property tax" § 1-101
"Real property" § 1-101 "Taxable year" § 1-101
"Value" § 1-101

ENTERPRISE ZONES.

DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
INDICATED.

(2)  "BASE YEAR" MEANS THE TAXABLE YEAR IMMEDIATELY