HARRY HUGHES, Governor

353

WHEN A TAX BILL IS SENT TO A TAXPAYER WHO IS ENTITLED TO A
PROPERTY TAX CREDIT UNDER THIS SECTION, THE MAYOR AND CITY
COUNCIL OF BALTIMORE CITY OR THE APPROPRIATE GOVERNING BODY SHALL
GIVE NOTICE OF THE PROPERTY TAX CREDIT UNDER THIS SECTION TO THE
TAXPAYER.

(G) APPLICATIONS.

(1)  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.

(2)  IN FREDERICK COUNTY, A TAXPAYER MAY APPLY FOR A
PROPERTY TAX CREDIT UNDER THIS SECTION ON OR BEFORE OCTOBER 1 OF
THE TAXABLE YEAR.

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

REVISOR'S NOTE: Subsections (a) and (c) through (g) are new
language derived without substantive change from
former Art. 81, § 9C(t) and, as it related to
operating property of a railroad company, (a).

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

Throughout this section, the term "municipal
corporation" is substituted for the former term "city"
to clarify that special taxing districts may not
authorize this credit.

In subsection (a) of this section, as to the addition
of the phrase "by law", see revisor's note to §
9-205(a) of this subtitle.

In subsection (c)(1) of this section, the phrase
"public, semipublic or private", which formerly
modified industrial development corporation, is
deleted as superfluous.

In subsection (c)(2)(i) of this section, the phrase
"county or municipal corporation" is substituted for
the former word "government", for clarity.

In subsection (c)(3) of this section, the reference to
the fiscal year "for which the tax credit is sought"
is added for clarity.

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