HARRY HUGHES, Governor

337

BALTIMORE CITY OR THE GOVERNING BODY OF A COUNTY OR OF A
MUNICIPAL CORPORATION AGAINST THE COUNTY OR MUNICIPAL CORPORATION
PROPERTY TAX IMPOSED.

(D)  HISTORIC DISTRICT COMMISSIONS.

IF A HISTORIC DISTRICT COMMISSION IS ESTABLISHED BY THE
MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING BODY OF
A COUNTY OR OF A MUNICIPAL CORPORATION, ONLY THE HISTORIC
DISTRICT COMMISSION SHALL DESIGNATE EACH STRUCTURE IN THE COUNTY
OR MUNICIPAL CORPORATION THAT ARE ELIGIBLE FOR A PROPERTY TAX
CREDIT UNDER THIS SECTION.

(E)  SUBSEQUENT USE OF CREDIT.

A PROPERTY TAX CREDIT GRANTED IN 1 YEAR UNDER THIS SECTION
MAY BE APPLIED TO ANY PROPERTY TAX ON THE STRUCTURE FOR UP TO 5
SUBSEQUENT TAX YEARS.

(F)  PROCEDURES AND CONDITIONS.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY
PROVIDE FOR ANY PROCEDURE OR CONDITION NECESSARY TO CARRY OUT
THIS SECTION.

(G)  EXHIBITIONS.

THE COUNTY OR A MUNICIPAL CORPORATION MAY REQUIRE THE OWNER
OF A STRUCTURE GRANTED A TAX CREDIT UNDER THIS SECTION TO
PERIODICALLY EXHIBIT THE STRUCTURE FOR PUBLIC EDUCATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 12G.

In subsection (a) of this section, the language "as
part of the valuation and assessment of the property
tax imposed upon such real property in this State" is
deleted as superfluous.

In subsections (b) and (c) of this section, the word
"receipts" is deleted as unnecessary in light of the
phrase "properly documented expenses".

In subsection (b) of this section, the phrase "the
Mayor and City Council of Baltimore City or the
governing body of a county or of a municipal
corporation" is substituted for the former references
to "the board of county commissioners or county
council of every county in this State and the mayor
and city council, by whatever name known, of every
municipal corporation in this State", and "the county
commissioners, county council or mayor and city
council", for brevity and clarity. Similarly, in
subsection (d) of this section, the reference to "the