HARRY HUGHES, Governor

603

affected by its having been qualified for a tax credit [pursuant

to this section] UNDER § 9-206 OF THE TAX - PROPERTY ARTICLE

except that there shall be deducted from fair market value the
lesser of:

[(a)] (I) the value of the easement granted[,]; or

[(b)] (II) the excess of the aggregate amount of the
property taxes that would have been due on the property if the
easement had not been granted above the aggregate amount of
property taxes actually paid on the property since the easement
was granted.

(2) If the foundation purchases the easement for a
monetary consideration, other than or in addition to, the tax
credit, the condemnation award shall be further reduced by an
amount equal to the additional consideration.

SECTION 6. AND BE IT FURTHER ENACTED, That Section(s) 30(e)
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Maryland be repealed and reenacted, with amendments, and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
23-5.1 of the Public Local Laws of Allegany County, being Article
1 of the Public Local Laws of Maryland (1983 Edition and January,
1984 Supplement, as amended), to read as follows:

Article 1 - Allegany County

23-5.1.

[(e)] In Allegany County the Board of County Commissioners
in levying taxes for the support of the county government may
impose A RATE THAT IS less than the full county tax rate upon
county taxpayers owning property within the limits of any
municipal corporation if in the discretion of the County
Commissioners the lesser rate is equitable in view of services
furnished by the municipal corporation which duplicate, or make
unnecessary the providing of therein, similar services furnished
elsewhere in the county by the Board of County Commissioners.

SECTION 7. AND BE IT FURTHER ENACTED, That Section(s) 37 of
Article 81 - Revenue and Taxes of the Annotated Code of Maryland
be repealed and reenacted, with amendments, and transferred to be
Section 13-206 of the Real Property Article of the Annotated Code
to read as follows:

Article - Real Property

13-206.

(A) LIST REQUIRED TO BE COMPLETED AND MAILED.

The [Archivist shall] COMMISSIONER annually [make out and