HARRY HUGHES, Governor

761

reinstating a provision as to half-year assessment rolls;
clarifying that certain homeowners must have previously
received a tax credit; deleting an obsolete provision as to
when an application must be filed; clarifying who grants a
certain tax credit; reinstating a reference to Frederick
County concerning a property tax credit; deleting
surplusage; clarifying when certain personal property taxes
are due; clarifying the period for which a report on
personal property is required; clarifying who must pay
certain recordation taxes; reinstating the exemption from
transfer tax for property transferred from governmental
units; clarifying and correcting the provisions for
distribution of revenues from the agricultural land transfer
tax; reinstating references to rental data and business
volume as a part of valuation records; clarifying the
jurisdiction in which certain appeals may be filed;
clarifying that payment of interest on certain refunds
applies to estimated personal property tax; correcting the
commencement date for a period of limitations; clarifying
the procedure for claims for excess property tax liability
fee; clarifying that the 7-year statute of limitations
applies only to taxes imposed after a certain date, to
reflect an uncodified provision of Chapter 135, Acts of
1982; repealing a provision of the Public Local Laws of
Harford County that has expired by the terms of its
enactment; repealing and reenacting, without amendments,
certain sections of the Tax - Property Article that were
enacted by multiple conflicting enactments, to remove any
doubt as to the proper language in those provisions;
providing for the effect of certain provisions of this Act;
and generally making clarifying and stylistic changes and
corrections.

BY renumbering

Article - Tax - Property

Section 13-207(b)
to be Section 13-207(c)
Annotated Code of Maryland
(1986 Volume)

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section l-101(h), (j), (t), and (jj), 2-107(b), 3-107(a),
4-401, 4-402, 5-102(b)(2), 6-101(a)(l), 6-102(e),
6-302(c)(2), 6-305(b), 6-306(b), 6-308(h), 6-401(a),
7-107, 7-108(a), 7-202(b)(2), 7-206(b), 7-208(c),
7-210(a), 7-211(a), 7-215(c)(l), 7-501(a),
7-506(a)(2), 8-203, 8-209(g)(7) and (8), 8-211(i)
and (j), 8-213(c)(l), 8-217, 8-233(c), 8-303,
8-401(e), 8-406(a), 8-417(d), 8-418(a), 8-420(a),
9-101(a)(2), 9-103(a)(6), 9-104(m) and (p),
9-105(d)(l), 9-201(a), 9-204(d), 9-208(d), 9-209(a)