PARRIS N. GLENDENING, Governor

Ch. 156

(2) A CREDIT AGAINST THE COUNTY PROPERTY TAX MAY NOT BE GRANTED
FOR PERSONAL PROPERTY ALREADY EXEMPT FROM TAXATION UNDER § 7-238(B) OF THIS
ARTICLE.

(B) THE GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY
ADOPT PROCEDURES TO DETERMINE THE AMOUNT AND THE CONDITIONS OF
ELIGIBILITY AND METHOD OF APPLICATION OF THE PROPERTY TAX CREDIT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1996 June 1, 1996 and shall be applicable to all taxable years beginning after June
30, 1997.

Approved April 30, 1996.

CHAPTER 156
(House Bill 1118)

AN ACT concerning

Property Tax - Computer Software

FOR the purpose of providing an exemption from valuation and property tax for certain
computer software and related documentation; defining certain terms; allowing the
governing body of a county or municipal corporation to grant a certain property tax credit
on property tax imposed on computer software; providing for the application of this
Act; and generally relating to a property tax exemption for certain computer
software and related documentation.

BY adding to

Article - Tax - Property

Section 7-238 and 9-227

Annotated Code of Maryland

(1994 Replacement Volume and 1995 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

7-238.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(2) (I) "COMPUTER SOFTWARE" MEANS ANY PROGRAM OR ROUTINE
USED TO CAUSE A COMPUTER TO PERFORM A SPECIFIC TASK OR SET OF TASKS.

(II) "COMPUTER SOFTWARE" INCLUDES:

1. SYSTEM AND APPLICATION PROGRAMS; AND

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