2590                                               LAWS OF MARYLAND                        [Ch. 750

UNIT, EXCLUSIVE OF CHARGES FOR UTILITIES, SERVICES,
FURNITURE, FURNISHINGS OR PERSONAL PROPERTY APPLIANCES
FURNISHED BY THE LANDLORD AS A PART OF THE RENTAL
AGREEMENT, WHETHER OR NOT EXPRESSLY SET OUT IN THE RENTAL
AGREEMENT. IF THE LANDLORD AND TENANT HAVE NOT DEALT
WITH EACH OTHER AT ARMS-LENGTH AND THE SUPERVISOR OF
ASSESSMENTS IS SATISFIED THAT THE GROSS RENT CHARGED WAS
EXCESSIVE, HE MAY ADJUST THE GROSS RENT TO A REASONABLE
AMOUNT FOR PURPOSES OF THIS SUBTITLE.

(C)    PROPERTY TAX RELIEF, NOT TO EXCEED $750 SHALL
BE ALLOWED, UPON THE APPLICATION OF ANY RENTER, FROM RENT
CONSTITUTING AN AMOUNT EQUIVALENT TO TOTAL PROPERTY TAXES
ACCRUED UPON THE RENTAL UNIT FOE WHICH TAX RELIEF
APPLICATION IS MADE. THE TAX RELIEF SHALL BE EQUAL TO AN
AMOUNT EQUIVALENT TO TOTAL PROPERTY TAXES ACCRUED IN
EXCESS OF A PERCENTAGE OF THE COMBINED INCOME OF THE
RENTERS. THIS PERCENTAGE SHALL NOT EXCEED THREE PERCENT
OF THE FIRST $3,000 OF COMBINED INCOME, FOUR PERCENT OF
THE NEXT $5,000 OF COMBINED INCOME, FIVE PERCENT OF THE
NEXT [[$5,000]] $4,000 OF COMBINED INCOME, SEVEN PERCENT
OF THE NEXT [[$5,000]] $3,000 OF COMBINED INCOME, AND
NINE PERCENT OF ALL COMBINED INCOME IN EXCESS OF
[[$18,000]] $15,000.

(D)    THE RENTER MAY APPLY FOR THE TAX RELIEF AT ANY
TIME UP TO NOVEMBER 1 OF THE TAXABLE YEAR, ON A STANDARD
FORM TO BE PROVIDED BY THE STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION, BUT IF HE HAS NOT MADE
APPLICATION ON OR BEFORE THAT DATE, THE TAX RELIEF SHALL
NOT BE ALLOWED.

(E)    THE APPLICATION FOR THE TAX RELIEF SHALL BE
MADE UNDER OATH OR AFFIRMATION THAT THE MATTERS AND FACTS
STATED IN THE APPLICATION ARE TRUE TO THE BEST OF THE
APPLICANT'S KNOWLEDGE, INFORMATION AND BELIEF. THE
APPLICANT MAY BE REQUIRED TO PROVIDE COPIES OF INCOME TAX
RETURNS, OR OTHER EVIDENCE OF INCOME, INTEREST,
DIVIDENDS, RENTS, MONEY PAID OR RECEIVED TO SUBSTANTIATE
THE APPLICATION FOR THE PROPERTY TAX RELIEF.

(F) THE RENTER SHALL SUBMIT THE APPLICATION TO THE
SUPERVISOR OF ASSESSMENTS FOR THE COUNTY OR BALTIMORE
CITY IN WHICH THE PROPERTY IS LOCATED. UPON
DETERMINATION OF ELIGIBILITY, THE SUPERVISOR OF
ASSESSMENTS SHALL ISSUE THE RENTER A CERTIFICATE WHICH
SETS FORTH THE AMOUNT OF THE RENTER'S REAL PROPERTY TAX
LIABILITY. THE SUPERVISOR SHALL COMPARE THE AMOUNT OF
RENTER'S PROPERTY TAX LIABILITY TO THE AMOUNT EQUIVALENT
TO TOTAL REAL PROPERTY TAXES AND SHALL PAY TO THE RENTER
AN AMOUNT EQUAL TO THE DIFFERENCE, IF ANY, BETWEEN THE
AMOUNT EQUIVALENT TO TOTAL REAL PROPERTY TAXES AND THE
AMOUNT OF THE LIABILITY SET FORTH ON THE CERTIFICATE.