INDEX

Page

Caroline County -
Development Excise Tax -
Agricultural land preservation, tax imposed on new lots created by

subdivision for costs of............................................................................. 4447

Public school construction, tax imposed on new lots created by

subdivision for costs of............................................................................. 4446

Harford County -

Property tax payment on a semiannual basis, provisions added .................. 4504

Transfer tax on instruments of writing, established ...................................... 4496

Howard County -

Building excise tax on new building construction, provisions added ........... 4506

Fire and Rescue Tax -
Established, and districts established; fire districts abolished; list of

volunteer fire corporations, added .......................................................... 4507

Use for funding length of service award program for volunteer fire.

fighting/EMS personnel, provisions added............................................ 4507

Mobile home site rental tax, provisions generally revised............................ 4506

Police and fire pension plan, disability payments considered to be like
workers' compensation payments and not taxable income, fire captain
added to list of eligible employees, obsolete provisions deleted, and

language updated to reflect establishment of plan .................................... 4512

Montgomery County -

Construction excise tax, effective and termination dates, postponed .......... 4521

Public advocate for assessments and taxation, office abolished; functions

assigned to the director of finance ............................................................. 4533

Revenue Stabilization Fund, established ....................................................... 4532

Mount Rainier -

Property tax rate, cap removed....................................................................... 4421

Special assessment for funding the fire and police departments, provisions

altered ........................................................................................................... 4420

4421
Prince George's County -

Amusement tax, farm recreational activities exempted................................ 4556

Hotel and motel tax, rate reduced and portion of receipts designated for

travel promotion activities ........................................................................... 4554

Municipal tax differential, change in rate from one year to the next,
municipal review of changes in county services structure or funding, and
reimbursement to municipalities for stormwater management

expenditures, provisions altered .................................................................. 4551

Personal property tax credit for property consumed in or used primarily for

research and development, provisions added............................................. 4565

Property Tax Credits -
Construction or improvements in revitalization tax credit districts,

provisions added ....................................................................................... 4556

Property leased, occupied, and used by religious organizations,

authorized................................................................................................. 4555

Revenue Estimates, Board of, established ..................................................... 4552

Revitalization tax credit district, established to promote community

redevelopment and revitalization ................................................................ 4556

Transfer Tax -
Exemption, grantee entitled to claim credit unless the grantor pays the
entire amount of the transfer tax ............................................................ 4553

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