2346                               County Local Laws

Every person seeking this tax credit for his residential property as
provided herein shall first make application to the director of finance or
his designated agent, in writing, setting forth thereon his name, age,
marital status, place of residence, total gross income from all sources for
the next preceding calendar year, total consecutive years of residence in
the county immediately preceding the date of such application and the
source of ownership of the residential property sought to be taxed as
herein provided. Such application shall be accompanied by an affidavit
of the person making such application, certifying to the truth of the
application's content, and such application shall be submitted to the director
of finance or his designated agent at least twenty-one calendar days before
the date of finality for real property ownership in the county of the year
for which such tax credit, if granted hereunder, would apply. There-
upon, the director of finance or his designated agent shall read and
consider each application, and shall approve or disapprove the same prior
to the date of finality. It shall be the duty of the Director of Finance or his
designated agent to notify the person making application of such approval
or disapproval by written or printed notice within twenty days of his
ruling. Any person aggrieved by the ruling of the director of finance or his
designated agent shall have the right to demand a hearing before the
appeal tax court for Montgomery County. Such demand for a hearing
shall be in writing and shall contain an informal statement of the con-
tention of the person demanding the hearing; provided, that no demand
for a hearing shall be granted under this section unless such demand is
filed with the director of finance or his designated agent within thirty
days from the date of the above notice. In the case of any hearings under
this section, no formal proceedings shall be required and any party in
interest may file data and information bearing thereon, without regard
to the technical rules of evidence.

The term "gross income" as used in this section, means income derived
from any source whatsoever, including, but not limited to, gifts and contri-
butions and sale of real or personal property.

Section 8. Subsections (a), (b) and (h) of Section 84-10, Chapter
84, title "Finance and Taxation," of the Montgomery County Code 1965
are hereby repealed and re-enacted, with amendments, to read as follows:

84-10. Tax anticipation certificates.

(a)    The county executive is hereby authorized and directed to
make available tax anticipation certificates for purchase by any county
taxpayer being an owner of record of property as of the date of finality
for tax purposes and which is subject to county and school property taxes,
which certificates may be purchased by the taxpayer and later surrendered
in payment of county and school property taxes.

(b)    These certificates may be purchased at any time of the
year, except during the month of February. The county executive shall
make these certificates available at any office of the county finance depart-
ment and at any state or national bank in the county which offers to issue
them to the public.

(h) The county executive may authorize payment to banks for their
service in issuing and accepting certificates if the county executive is
satisfied that payment is warranted.