HARRY HUGHES, Governor

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or assessments.

In the introductory language of subsection (a) of this
section and, where applicable, throughout this
article, the reference to the authorization of an
optional property tax credit "by law" is added to
clarify that some action must be taken by the
governing body. As to the defined term "law", see §
1-101 of this article.

Also in the introductory language of subsection (a) of
this section, the word "facility" is substituted for
the former references "industries", "factories", and
"plants", for clarity and brevity.

Also in the introductory language of subsection (a) of
this section, the defined term "municipal corporation"
is substituted for the former phrase "any city located
within the county", for clarity.

Also in the introductory language of subsection (a) of
this section, the former phrase "for the purpose of
encouragement and inducement" is deleted as
superfluous.

In subsection (a)(2) of this section, the former word
"growth" is deleted as included in the word "expands".

In subsection (d)(2) of this section, the former
reference to imposing a restriction or condition "upon
the grant of the credit" is deleted as superfluous.

In subsection (f) of this section, the phrase "the
Mayor and City Council of Baltimore City or the
appropriate governing body" is added to clarify the
responsibility to give notice of the tax credit.

In subsection (g)(1) of this section, the word
"granted" is substituted for the former word
"allowed", for clarity and consistency.

Subsection (g)(3) of this section is revised to
provide that a taxpayer "state under oath that the
facts in the application are true" in light of the
explanation of "oaths" in § 1-201 of this article.

In subsection (h) of this section, the defined term
"law" is substituted for the former phrase "ordinance
or resolution", for clarity.

As to the word "regulations", see revisor's note to §
9-102(c) of this title.

Defined terms: "County" § 1-101

"County property tax" § 1-101 "Department" § 1-101