SPIRO T. AGNEW, Governor                        171

12F.

(a)    Anything in Section 12D of this Article to the contrary
notwithstanding, and notwithstanding any ordinance or resolution
passed pursuant to the authority of that section, which are hereby
repealed and superseded to the extent inconsistent with this section,
there is hereby created a mandatory minimum tax credit from real
property taxation for subdivision purposes for certain homeowners
by reason of age and income. Nothing in this section shall be deemed
to limit the power of any subdivision to provide additional tax
credits based on age, income, the value of property or the classes
of property taxed, as in Section 12D of this Article provided.

(b)    As used in this section, the following words have the mean-
ings herein specified. "Homeowner" means every person who ac-
tually resides in a dwelling in which such person has a legal interest,
including any life estate, whether as sole owner, joint tenant, tenant
in common, or tenant by the entireties. "Gross Income" means
gross income as defined in Section 280 of this Article. "Combined
Gross Income" means the combined gross income of all homeowners,
if more than one, and all persons actually residing in the same
dwelling, except persons whose contributions, reasonably apportion-
able towards the cost of upkeep, maintenance and repair of the
dwelling, are in the form of fixed rental charges. "Dwelling" means
the dwelling house of one or more homeowners and the lot or cur-
tilage where the same is erected. "Subdivision" means any county
of the State of Maryland, or the City of Baltimore.

(c)    There shall be allowed upon the application of any home-
owner who has attained the age of sixty-five years and whose
gross income, or whose combined gross income, as the case may be,
shall not be in excess of five thousand dollars ($5,000.00) for the
calendar year immediately preceding the fiscal year of application,
a single tax credit from subdivision real property taxes upon the
dwelling for which application for tax credit is made, which tax
credit shall equal 50% of the assessed value of such dwelling or four
thousand dollars ($4,000.00), whichever is the lesser amount, mul-
tiplied by the applicable subdivision tax rate. Application for tax
credit shall be as provided in Section 49C of this Article.

49C.

(a) Taxes levied pursuant to this Article shall be billed to the

owner of the property at the owner's ordinary post office address

for the receipt of first class mail as shown on the assessment rec-

ords. Bills rendered shall contain notification of the tax credit pro-

vided in Section 12F of this Article, shall specify the information

necessary for the taxpayer to establish eligibility for such tax credit

and shall supply blanks and spaces for such purposes and for the

computation of the tax credit claimed. Such tax credit, if approved,

shall be credited against the amount of tax as shown on the sub-

division tax rolls.

(b) The governing body of each subdivision by resolution or
ordinance enacted under the usual procedure therefor, shall des-
ignate an authority to approve or disapprove applications for tax
credit specified in Section 12F of this Article. Notwithstanding any

(A) THE GOVERNING BODY OF EACH SUBDIVISION MAY
DESIGNATE THE ADMINISTRATIVE UNIT OR OFFICIAL TO