His latest target is a property tax credit introduced in 2004 for renovation on buildings used for the arts and entertainment. The credit was established in an effort to further encourage Frederick 's burgeoning arts community. Most folks feel that would fit hand in glove with the overall goal to encourage tourism in the city and county. Tourism continues to account for more and more revenue in the area, and a vibrant arts scene would only add to the area's already significant allure as a tourist destination.

The bill provides modest tax credits for renovation, for art/entertainment use, of unused commercial, manufacturing or industrial buildings in the city's designated arts and entertainment district. The tax break is hardly an exorbitant give-away or a drastic drain on county coffers. Basically, it delays the owner paying taxes on the increased value of the renovated property for four years. Over the fifth, sixth and seventh years, the increased tax would be phased in at 25 percent increments. After that, the owner would pay the full taxes due on the new value of the property.

So how much money has this profligate tax credit cost the county so far? How many taxpayer dollars have gone missing to arouse the ire of Thompson regarding this credit? Zero, zip, nada. That would prompt us to ask why it should be a matter of concern to the county at this point. Thompson, however, appears to be worried that the credit may be tapped into in the years ahead. We hope it will be, as that would be a sure sign that the development of the local arts community is picking up steam.

Frederick 's arts sector is destined to continue developing, and sooner or later, unused buildings in the arts district will be eyed for renovation and used by artists. Once that process begins, it could blossom into a full-fledged, diverse community that would be an important part of the city and a strong draw for tourists.

This tax credit should stay on the books. To date, it has not even been used, much less abused. Moreover, it has the potential to be very helpful to the growth of arts and tourism in Frederick , both of which contribute greatly to the local economy and Frederick 's reputation as an interesting place to visit.

As for Commissioner Thompson, maybe he should get some sleep instead of burning the midnight oil looking for ways to "fix" the county's land use and tax codes.