HARRY HUGHES, Governor

359

DEPARTMENT ON THE FORM THAT THE DEPARTMENT PROVIDES:

(I)  THE TOTAL VALUE OF ALL PROPERTY TAX CREDITS
GRANTED BY THE GOVERNING BODY UNDER THIS SUBTITLE;

(II)  AN ITEMIZED LIST OF THE PROPERTY TAX
CREDITS GRANTED FOR REAL PROPERTY; AND

(III)  AN ITEMIZED LIST OF THE PROPERTY TAX
CREDITS GRANTED FOR PERSONAL PROPERTY.

(3) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR
EACH GOVERNING BODY THAT GRANTS A PROPERTY TAX CREDIT UNDER THIS
SUBTITLE SHALL:

(I)  IN THE SAME MANNER AS THE ASSESSMENT ROLL,
MAKE AVAILABLE FOR PUBLIC INSPECTION BOUND COPIES OF THE FORMS
REQUIRED BY PARAGRAPH (2) OF THIS SUBSECTION; AND

(II)  IDENTIFY CLEARLY ON THE TAX ROLL THE
PROPERTIES THAT ARE GRANTED A PROPERTY TAX CREDIT UNDER THIS
SUBTITLE.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to clarify the scope of this section.

Subsection (b) of this section is new language
substituted for the second sentence of former Art. 81,
§ 9C(a)(l) as that sentence related to the scope of
credits granted under this subtitle.

Subsections (c) through (f) of this section are new
language derived without substantive change from
former Art. 81, § 9C(s), and (a)(2), and the third
sentence of (1) as they related to this subtitle.

In subsections (c) and (f) of this section, the
reference to "the Mayor and City Council of Baltimore
City" is added for clarity.

In subsection (d) of this section, the reference     to

"the Mayor and City Council of Baltimore City or   the

appropriate governing body" giving notice is added     to

clarify the responsibility for giving notice of   the
credit.

Subsection (e)(1) of this section is revised to state
expressly that which formerly only was implied in the
statement, "[h]e may apply for the credit ... but if
he has not made application ..., the credit shall not
be allowed".

Subsection (e)(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