HARRY HUGHES, Governor

355

APPROPRIATE GOVERNING BODY MAY ADOPT REGULATIONS NECESSARY TO
CARRY OUT THIS SECTION.

(D)  ADMINISTRATOR.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR EACH
GOVERNING BODY SHALL DESIGNATE THE ADMINISTRATIVE UNIT OR
OFFICIAL TO ADMINISTER THE PROPERTY TAX CREDIT GRANTED UNDER THIS
SECTION.

(E)  NOTICE.

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 OR THE APPROPRIATE GOVERNING BODY SHALL GIVE
NOTICE OF THE PROPERTY TAX CREDIT UNDER THIS SECTION TO THE
TAXPAYER.

(F)  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, AND THE PROPERTY TAX CREDIT RECEIVED SHALL
CONTINUE FROM YEAR TO YEAR UNTIL THE PROPERTY IS CONVEYED.

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

(G)  ELECTRIC POWER PRODUCTION NOT ELIGIBLE.

A PROPERTY TAX CREDIT UNDER THIS SECTION MAY NOT BE GRANTED
FOR ANY NUCLEAR REACTOR FOR COMMERCIAL PRODUCTION OF ELECTRIC
POWER.

REVISOR'S NOTE: Subsections (a) and (c) through (g) of this
section are new language derived without substantive
change from former Art. 81, § 9C(p), and, as it
related to research and testing facilities, (a).

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

In the introductory language to subsections (a) and
(g) of this section, the term "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.