356

LAWS OF MARYLAND

Ch. 8

In the introductory language of subsection (a) of this
section, the term "municipal corporation" is
substituted for the former reference to any "city
located within the county", for clarity.

Also in the introductory language of subsection (a) of
this section, the words "may grant" are substituted
for the former phrase "in which the governing body has
authorized" to clarify that the granting of a tax
credit under this section is discretionary.
Therefore, in the introductory language of subsection
(a) of this section, the former references to
"[e]xcept as otherwise stated herein" the governing
bodies "shall grant" are deleted as superfluous.

Also in the introductory language of 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.

Also in the introductory language of subsection (a) of
this section, the word "equipment" is substituted for
the former word "apparatus", for clarity.

Also in the introductory language of subsection (a) of
this section, the term "tangible", which modified
personal property, is deleted as superfluous.

In subsection (b) of this section, the phrase "of
property described under subsection (a) of this
section" is added for clarity.

Subsection (f)(3) of this section is revised to
provide that the 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.

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

Defined terms: "County" § 1-101

"County property tax" § 1-101 "Governing body" § 1-101

"Includes";"including" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Property" § 1-101 "Property tax" § 1-101

"Taxable year" § 1-101

9-211. RESIDENTIAL FLOOD DAMAGE.

THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY
GRANT, BY LAW, A PROPERTY TAX CREDIT UNDER THIS SECTION AGAINST
THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX IMPOSED ON
RESIDENTIAL REAL PROPERTY THAT THE MAYOR AND CITY COUNCIL OF