Property tax credit for property determined to have
development impact tax credits that exceed what may be used

under county law, authorized ....................................................

Neighborhood and Community Assistance Program, types of
projects that may receive contributions eligible for tax credits,
documentation of value of contribution, and delegation of local

government project approval authority, provisions altered ........

Queen Anne's County -

Kent Island Volunteer Fire Department, property tax credit,

provisions added .........................................................................

Reimbursement of property tax credits to counties, appropriation

for ....................................................................................................

Renters' property tax credit relief, appropriation for .....................

St. Mary's County -

Personal property, property tax credit provisions added ............

Real property subject to State or county agricultural land
preservation program, property tax credit provisions added;
property tax credit for buildings other than tobacco barns on
agricultural use land used for agricultural activities,

authority repealed ......................................................................

"Smart growth" requirements to preserve existing neighborhoods
and agricultural, natural, and rural resources by prohibiting
State funding for growth related projects that are not located in

designated priority funding areas, provisions added ..................

Talbot County -

Property tax credit for property owned by Chesapeake Audubon
Society, provisions added ............................................................

Tangible personal property used in a production activity, sales and
use tax exemption expanded .........................................................

Telecommunications tax reform, including income tax credits for
property taxes, repeal of income tax exemption for local
telephone provider revenues subject to franchise tax,
itemization of franchise tax on local provider bill, and
reclassification of public utility property for property tax
purposes ..........................................................................................

Urban enterprise zones, reimbursement of property tax credits for,
appropriation for ............................................................................

Tax Districts, Special SEE Special Tax Districts
Tax Preparers —

Preparation of false income tax return or refund claim by tax
preparer, criminal provisions altered ...........................................

Tax Sales - -

Baltimore City -

Foreclosure of right of redemption, taxes, interest and penalties
paid by plaintiff in an action included as reimbursable
expenses, provisions clarified ....................................................

700	4034
327	2362
742	4208
3 3	87 88 292
479	2811
684	3925
759	4335
87	1486
4	327
629 630	3509 3518
3	87
405	2633
342	2423

- 5261 -

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