HARRY HUGHES, Governor                        601

"prescribe" and "promulgate" are deleted. See generally Title
10, Subtitle 1 of the State Government Article.

Also throughout this article, the defined term "governing
body" is substituted for the former, diverse, and sometimes
inaccurate references to specific governing bodies, e.g., county
council, county commissioners, and city council.

Also throughout this article, the defined term "property
tax" is substituted for the former term "ordinary tax". While
present Art. 81, § 6 divides taxes into the classifications of
"ordinary taxes" and "special taxes", the only "ordinary taxes"
are the taxes imposed on real and personal property. This
substitution eliminates a possibly misleading synonym for the
defined term "property tax".

The former laws concerning the operating property of
railroads, certain other carriers, and utilities were to a large
degree obsolete and did not reflect current administrative and
operating practices. On the direction of a Joint Subcommittee of
the Senate Budget and Taxation Committee and the House Ways and
Means Committee, the Commission to Revise the Annotated Code
received comments from the State Department of Assessments and
Taxation and other relevant sources. This revision, as approved
by the Joint Subcommittee, reflects these comments in the
definitions of "operating property" and "operating unit" in §
1-101 and in the provisions of §§ 8-107 and 8-108 of this
article.

SECTION 3. AND BE IT FURTHER ENACTED, That Section(s)
9C(k)(l) of Article 81 - Revenue and Taxes of the Annotated Code
of Maryland be repealed and reenacted, with amendments, and
transferred from the Annotated Code of Maryland to be Section
20.110 of the Public Local Laws of Howard County, being Article
14 of the Public Local Laws of Maryland (1977 Edition and
October, 1984 Supplement, as amended), to read as follows:

Article 14 - Howard County

20.110.

[(k) In Howard County, (1) from] (A) SUBJECT TO, AND IN
ACCORDANCE WITH, THE PROVISIONS OF TITLE 9, SUBTITLE 3, OF THE
TAX - PROPERTY ARTICLE, THE GOVERNING BODY OF HOWARD COUNTY AND
OF A MUNICIPAL CORPORATION IN HOWARD COUNTY SHALL GRANT A
PROPERTY TAX CREDIT UNDER THIS SECTION AGAINST THE COUNTY AND
MUNICIPAL CORPORATION PROPERTY TAX FOR local front foot charges
for water, sanitary, storm sewers or other utilities only,
IMPOSED ON real property THAT:

(1)  IS owned by A community [associations and]
ASSOCIATION;

(2)  IS used for public parks, playgrounds, or picnic