2588                                                LAWS OF MARYLAND                         [Ch. 750

MUNICIPAL OR SPECIAL TAXING DISTRICT REAL PROPERTY TAXES
THAN HIS PROPERTY TAX LIABILITY AS SET FORTH ON HIS
CERTIFICATE OF ELIGIBILITY, THE COUNTY OR BALTIMORE CITY
OFFICIAL SHALL ISSUE A REFUND EQUAL TO AN AMOUNT BY WHICH
THE REAL PROPERTY TAX PAYMENT EXCEEDS THE PROPERTY TAX
LIABILITY.

(I) EACH MONTH THE COUNTY OR BALTIMORE CITY
OFFICIAL SHALL SUBMIT A REPORT TO THE DEPARTMENT OF
ASSESSMENTS AND TAXATION REQUESTING REIMBURSEMENT FOR AN
AMOUNT EQUAL TO THE DIFFERENCE BETWEEN THE AMOUNT OF THE
TOTAL REAL PROPERTY TAXES LEVIED ON THE ELIGIBLE
HOMEOWNERS AND THE TOTAL AMOUNT OF THE PROPERTY TAX
LIABILITY AS REFLECTED IN REDEEMED CERTIFICATES OF
ELIGIBILITY. THE REPORT SHALL BE SUBMITTED BY THE TENTH
DAY OF THE FOLLOWING MONTH AND THE DEPARTMENT OF
ASSESSMENTS AND TAXATION SHALL CERTIFY TO THE COMPTROLLER
BY THE FIFTEENTH DAY OF EACH MONTH THE AMOUNT OF
REIMBURSEMENT DUE EACH COUNTY AND BALTIMORE CITY. WITHIN
FIVE DAYS THE COMPTROLLER SHALL MAKE PAYMENT TO EACH
COUNTY AND BALTIMORE CITY.

(J) THE STATE DEPARTMENT OF ASSESSMENTS AND
TAXATION SHALL PROMULGATE RULES AND REGULATIONS TO
IMPLEMENT THIS SUBTITLE. THE HOMEOWNER SHALL BE GIVEN
NOTICE OF THE POSSIBLE CREDIT UNDER THIS SECTION AT THE
TIME THE TAX BILL IS SENT TO THE TAXPAYER.

(K) NOTWITHSTANDING ANY PROVISION OF SECTION 300
OF THIS ARTICLE, THE COMPTROLLER SHALL SUPPLY TO THE
LOCAL ADMINISTRATIVE UNIT, UPON APPLICATION, THE
INFORMATION TO AID VERIFICATION OF INCOME, AS THE CASE
MAY BE, AS STATED IN THE APPLICATION.

PROPERTY TAX RELIEF FOR RENTERS
12F-2.

(A)    FOR TAXABLE YEAR 1975-1976 AND EACH YEAR
THEREAFTER, THERE IS CREATED A PROGRAM OF PROPERTY TAX
RELIEF FOR RENTERS, BY REASON OF INCOME, FROM A
PROPORTIONATE AMOUNT OF THEIR ANNUAL RENT, WHICH IS
EQUIVALENT TO A PROPERTY TAX IMPOSED BY THE STATE, THE
COUNTY OR BALTIMORE CITY, MUNICIPAL CORPORATIONS AND
SPECIAL TAXING DISTRICTS.

(B)    AS USED IN THIS SECTION, THE FOLLOWING WORDS
HAVE THE MEANINGS SPECIFIED:

(1) "RENTER" MEANS EVERY PERSON WHO RESIDES
IN A RENTAL UNIT IN WHICH HE HAS A LEGAL LEASEHOLD
INTEREST.