3564                                             LAWS OF MARYLAND                                         Ch. 764

CHAPTER 764

(House Bill 764)

AN ACT concerning

Baltimore County - Property Tax Credit -
Lighthouse, Inc.

FOR the purpose of permitting the Baltimore County Council, by
ordinance or resolution, to allow a credit against county
property taxation for Lighthouse, Inc.

BY repealing and reenacting, without amendments,

Article 81 - Revenue and Taxes

Section 9C(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(e)

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

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

Article 81 - Revenue and Taxes

9C.

(a) (1) Except as otherwise stated herein, the governing
bodies of Baltimore City and of the following counties, and of
any city located within the county, shall grant a single
mandatory credit against the amount of any county or city
ordinary taxes or any other special charges or assessments
specifically described herein, whichever is applicable, levied in
the respective counties or cities against the property described
in this section. The credit shall be allowed in the amount of
the total assessed value of the property multiplied by the
applicable ordinary tax rate or in the total amount of the
special charges or assessments. The governing body shall
designate the administrative unit or official to administer the
tax credits authorized herein, and may also adopt such rules and
regulations as may be needed for the administration of this
section, to the extent not inconsistent with this section.

(2) Each taxpayer entitled to a credit shall be given
a notice of the credit at the time the tax bill is sent to him.