BALTIMORE COUNTY                                2035

interest, including any life estate, joint tenancy, tenants in common or
tenancy by the entirety; but any person who otherwise qualifies as a
"homeowner" and who is required to live elsewhere than the bona fide
residence for reasons of health, age or care shall also be deemed a "home-
owner". "Gross income" means total gross income from all sources, includ-
ing but not limited to gifts, and whether or not included in the definitions
of gross income for Federal or State income tax purposes. "Combined
gross income" means the combined gross income of all homeowners.
"Dwelling" means the dwelling house of one or more homeowners and the
lot or curtilage where the same is erected which is used as the principal
residence of such homeowner or homeowners. No dwelling shall be deemed
a principal residence which is not actually occupied or expected to be actu-
ally occupied by such homeowner or homeowners for more than six months
of some twelve month period including the date of application for credit.
A homeowner or homeowners may claim credit on only one such dwelling.

(d)  No homeowner shall receive a tax credit whose gross income, or
combined gross income, as the case may be, shall be in excess of five thou-
sand dollars ($5,000.00), for the calendar year immediately preceding the
fiscal year of application.

(e)  All applications for tax credit provided herein shall be filed
annually with the Supervisor of Assessments for Baltimore County. Such
applications shall be submitted to the Supervisor of Assessments only on
forms periodically prepared and furnished by him upon request. No appli-
cation shall be received and accepted which is submitted to the Super-
visor on any form other than the one prepared by the Supervisor. The
date of finality for filing applications is September 1st of the taxable year
for which the tax credit is sought, and if the taxpayer has not made appli-
cation on or before that date, the credit shall not be allowed.

(f)   It shall be the duty of the Supervisor of Assessments or his desig-
nated agent to approve or disapprove the application, and he shall notify
the applicant in writing of his ruling; said notice shall be deemed to be
sufficient if mailed to the applicant at the address set forth in the appli-
cation.

(g)   Taxes already paid, which under the provisions of this section
should otherwise have been credited against the tax bill, shall be refunded
in the manner provided in Sections 213 and 214 of Article 81, Annotated
Code of Maryland (1965 Replacement Volume, as amended).

(h) In the event the valuation and assessment of the property to
which the tax credit applies for a taxpayer who meets the conditions or
criteria established by this section, is increased over its valuation and
assessment at the time of the original grant of a tax credit to the same tax-
payer under this section, the tax credit shall be increased in such amount
as is required to produce the same tax for county purposes