330

LAWS OF MARYLAND

Ch. 8

without substantive change from former Art. 81, §
12F-7(a) through (b)(5), (c), (d), and (g).

In this section, the references to an "individual" are
substituted for the former references to "person", to
clarify that an individual must reside in a dwelling
to receive a property tax credit under this section.

In subsections (a)(2)(i)2. and (d)(2) of this section,
the term "tax credit" is substituted for the former
term "exemption", for clarity.

In subsection (a)(2)(ii)l. of this section, the phrase
"an individual who has a legal interest" is
substituted for the former word "owner", for clarity
and consistency with the description of other types of
dwellings in this section.

In subsection (a)(4) of this section, the word
"interest" is substituted for the former word "estate"
for consistency with other sections in this subtitle.

In subsections (a)(5) and (b) of this section, the
term "imposed" is substituted for the former term
"levied", for clarity.

In subsection (a)(5) of this section, the phrase "less
the amount of any assessment" is added for clarity.

Also in subsection (a)(5) of this section, the

reference to the "county or municipal corporation"

property tax rate is substituted for the former

reference to a "local" tax rate, for clarity.

In subsections (b) and (e)(3) of this section, the
former references to "Baltimore City" are deleted as
included in the defined term "county".

In subsection (b) of this section, the defined term
"governing body" is added for clarity.

Also in subsection (b) of this section, the phrase "if
there is an increase in property assessment as
calculated under subsection (e) of this section" is
added for clarity.

Also in subsection (b) of this section, the defined
term "municipal corporation" is substituted for the
former term "incorporated municipality", for clarity.
Similarly, the defined term "municipal corporation
property tax" is substituted for the former term
"municipal property taxes", for clarity.

Also in subsection (b) of this section, the phrase
"county or municipal corporation" is substituted for