Index: wp-admin/includes/meta-boxes.php
===================================================================
--- wp-admin/includes/meta-boxes.php	(revision 23297)
+++ wp-admin/includes/meta-boxes.php	(working copy)
@@ -339,27 +339,27 @@
 	extract( wp_parse_args($args, $defaults), EXTR_SKIP );
 	$tax_name = esc_attr($taxonomy);
 	$taxonomy = get_taxonomy($taxonomy);
-	$disabled = !current_user_can($taxonomy->cap->assign_terms) ? 'disabled="disabled"' : '';
+	$user_can_assign_terms = current_user_can( $taxonomy->cap->assign_terms );
 	$comma = _x( ',', 'tag delimiter' );
 ?>
 <div class="tagsdiv" id="<?php echo $tax_name; ?>">
 	<div class="jaxtag">
 	<div class="nojs-tags hide-if-js">
 	<p><?php echo $taxonomy->labels->add_or_remove_items; ?></p>
-	<textarea name="<?php echo "tax_input[$tax_name]"; ?>" rows="3" cols="20" class="the-tags" id="tax-input-<?php echo $tax_name; ?>" <?php echo $disabled; ?>><?php echo str_replace( ',', $comma . ' ', get_terms_to_edit( $post->ID, $tax_name ) ); // textarea_escaped by esc_attr() ?></textarea></div>
- 	<?php if ( current_user_can($taxonomy->cap->assign_terms) ) : ?>
+	<textarea name="<?php echo "tax_input[$tax_name]"; ?>" rows="3" cols="20" class="the-tags" id="tax-input-<?php echo $tax_name; ?>" <?php disabled( ! $user_can_assign_terms ); ?>><?php echo str_replace( ',', $comma . ' ', get_terms_to_edit( $post->ID, $tax_name ) ); // textarea_escaped by esc_attr() ?></textarea></div>
+ 	<?php if ( $user_can_assign_terms ) : ?>
 	<div class="ajaxtag hide-if-no-js">
 		<label class="screen-reader-text" for="new-tag-<?php echo $tax_name; ?>"><?php echo $box['title']; ?></label>
 		<div class="taghint"><?php echo $taxonomy->labels->add_new_item; ?></div>
 		<p><input type="text" id="new-tag-<?php echo $tax_name; ?>" name="newtag[<?php echo $tax_name; ?>]" class="newtag form-input-tip" size="16" autocomplete="off" value="" />
 		<input type="button" class="button tagadd" value="<?php esc_attr_e('Add'); ?>" /></p>
 	</div>
-	<p class="howto"><?php echo esc_attr( $taxonomy->labels->separate_items_with_commas ); ?></p>
+	<p class="howto"><?php echo $taxonomy->labels->separate_items_with_commas; ?></p>
 	<?php endif; ?>
 	</div>
 	<div class="tagchecklist"></div>
 </div>
-<?php if ( current_user_can($taxonomy->cap->assign_terms) ) : ?>
+<?php if ( $user_can_assign_terms ) : ?>
 <p class="hide-if-no-js"><a href="#titlediv" class="tagcloud-link" id="link-<?php echo $tax_name; ?>"><?php echo $taxonomy->labels->choose_from_most_used; ?></a></p>
 <?php endif; ?>
 <?php
Index: wp-admin/includes/template.php
===================================================================
--- wp-admin/includes/template.php	(revision 23297)
+++ wp-admin/includes/template.php	(working copy)
@@ -176,10 +176,6 @@
 	$terms = get_terms( $taxonomy, array( 'orderby' => 'count', 'order' => 'DESC', 'number' => $number, 'hierarchical' => false ) );
 
 	$tax = get_taxonomy($taxonomy);
-	if ( ! current_user_can($tax->cap->assign_terms) )
-		$disabled = 'disabled="disabled"';
-	else
-		$disabled = '';
 
 	$popular_ids = array();
 	foreach ( (array) $terms as $term ) {
@@ -192,7 +188,7 @@
 
 		<li id="<?php echo $id; ?>" class="popular-category">
 			<label class="selectit">
-			<input id="in-<?php echo $id; ?>" type="checkbox" <?php echo $checked; ?> value="<?php echo (int) $term->term_id; ?>" <?php echo $disabled ?>/>
+			<input id="in-<?php echo $id; ?>" type="checkbox" <?php echo $checked; ?> value="<?php echo (int) $term->term_id; ?>" <?php disabled( ! current_user_can( $tax->cap->assign_terms ) ); ?> />
 				<?php echo esc_html( apply_filters( 'the_category', $term->name ) ); ?>
 			</label>
 		</li>