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LAWS OF MARYLAND

Ch. 8

(1)  A TAXPAYER MUST APPLY TO RECEIVE A TAX CREDIT
UNDER THIS SECTION.

(2)  EXCEPT IN FREDERICK COUNTY, IF A TAXPAYER FAILS
TO APPLY FOR A PROPERTY TAX CREDIT UNDER THIS SECTION ON OR
BEFORE OCTOBER 1 OF EACH TAXABLE YEAR, THE PROPERTY TAX CREDIT
MAY NOT BE GRANTED.

(3)  IN FREDERICK COUNTY, A TAXPAYER MAY APPLY FOR A
PROPERTY TAX CREDIT UNDER THIS SECTION ON OR BEFORE OCTOBER 1 OF
THE TAXABLE YEAR, AND THE PROPERTY TAX CREDIT RECEIVED SHALL
CONTINUE FROM YEAR TO YEAR UNTIL THE PROPERTY IS CONVEYED.

(4)  A TAXPAYER SHALL STATE UNDER OATH THAT THE FACTS
IN THE APPLICATION ARE TRUE.

(H) SUBMITTING COPY OF PROPERTY TAX CREDIT LAW.

EACH GOVERNING BODY THAT GRANTS A PROPERTY TAX CREDIT UNDER
THIS SECTION SHALL SUBMIT TO THE DEPARTMENT A COPY OF THE LAW
GRANTING THE CREDIT.

REVISOR'S NOTE: Subsections (a) and (c) through (g) are new
language derived without substantive change from
former Art. 81, § 9C(q), and, as it related to
manufacturing, fabricating, and assembling facilities,
(a).

Subsection (b) of this section is new language
substituted for the second sentence of Art. 81, §
9C(a) to clarify the extent of the property tax credit
under this section.

In subsections (a) and (c) through (f) of this
section, the references to the "Mayor and City Council
of Baltimore City" are substituted for the former
reference to "governing body" of Baltimore City, for
clarity.

In subsections (a) and (c) of this section, the
reference to "property tax credit" is substituted for
the former word "exemption", since, based on current
practice, the intent appears to be that this section
grants a property tax credit under this section.

In subsection (a) of this section and throughout this
subtitle, where applicable, the reference to a
"single, mandatory" credit is deleted as superfluous.

Also in subsection (a) of this section and throughout
this subtitle, where applicable, the former reference
to "any other special charges or assessments
specifically described herein" is deleted as
unnecessary since there are no other described charges