4351
MONTGOMERY COUNTY

ANY HOMEOWNER RECEIVE A TAX CREDIT LESS THAN THAT TO
WHICH SUCH HOMEOWNER WOULD BE ENTITLED UNDER PROVISIONS
OF SECTION 12F AND 12D(A), ARTICLE 81, ANNOTATED CODE OF
MARYLAND.

C.    UPON THE DEATH OF AN ELIGIBLE HOMEOWNER WHO AT
THE TIME OF HIS DEATH WAS ELIGIBLE TO RECEIVE A TAX
CREDIT, SUCH CREDIT SHALL BE ALLOWABLE TO THE OTHERWISE
INELIGIBLE SURVIVING SPOUSE FOR ONLY THE REMAINDER OF
THAT TAXABLE YEAR AND FOR THE TAXABLE YEAR NEXT
FOLLOWING; PROVIDED, HOWEVER, THAT THE SPOUSE SHALL
SATISFY THOSE CRITERIA SET FORTH IN PARAGRAPHS 2 AND 3,
IN ORDER TO BE ELIGIBLE FOR THE TAXABLE YEAR NEXT
FOLLOWING THE DEATH OF THE TAXPAYER.

D.    A HOMEOWNER WHOSE TOTAL INCOME OR COMBINED
TOTAL INCOME FOR THE IMMEDIATELY PRECEDING CALENDAR YEAR
IS IN EXCESS OF $10,000 SHALL BE ENTITLED TO A TAX CREDIT
AS DEFINED ABOVE, BUT SUCH CREDIT SHALL BE REDUCED BY
TWENTY-FIVE PERCENTUM (25%) OF THE EXCESS OF SUCH INCOME
ABOVE $10,000.

E.    ONLY ONE TAX CREDIT AS PROVIDED HEREIN SHALL
BE ALLOWED ANNUALLY ON ANY GIVEN PARCEL OF PROPERTY. ANY
PERSON SEEKING SUCH CREDIT SHALL ANNUALLY MAKE
APPLICATION THEREFOR TO THE DIRECTOR OF FINANCE OR HIS
DESIGNATED AGENT. THE APPLICANT SHALL FURNISH SUCH
INFORMATION AND IN SUCH FORM AS SHALL BE REQUIRED BY THE
DIRECTOR OF FINANCE. THE APPLICATION SHALL BE
ACCOMPANIED BY AN AFFIDAVIT OF THE APPLICANT CERTIFYING
TO THE TRUTH OF THE CONTENTS THEREOF. THE APPLICATION
SHALL BE SUBMITTED TO THE DIRECTOR ON OR BEFORE SEPTEMBER
1 OF THE TAXABLE YEAR FOR WHICH APPLICATION FOR TAX
CREDIT IS MADE.

AFTER RECEIPT AND REVIEW OF THE APPLICATION FOR TAX
CREDIT AS PROVIDED HEREUNDER, THE DIRECTOR OF FINANCE
SHALL EITHER APPROVE OR DISAPPROVE THE APPLICATION AND
SHALL, WITHIN THIRTY (30) DAYS THEREAFTER, NOTIFY THE
APPLICANT IN WRITING OF SUCH DECISION.

ANY PERSON AGGRIEVED BY THE DECISION OF THE DIRECTOR
OF FINANCE SHALL HAVE THE RIGHT TO APPEAL TO THE PROPERTY
TAX ASSESSMENT APPEAL BOARD FOR MONTGOMERY COUNTY, WHICH
APPEAL SHALL BE IN WRITING AND SHALL CONTAIN A STATEMENT
OF THE CONTENTION OF THE APPELLANT; PROVIDED, HOWEVER, NO
DEMAND FOR A HEARING SHALL BE GRANTED IN A MATTER ARISING
HEREUNDER UNLESS SUCH DEMAND IS FILED WITH THE PROPERTY
TAX ASSESSMENT APPEAL BOARD WITHIN THIRTY (30) DAYS FROM
THE DATE OF THE NOTICE OF DECISION BY THE DIRECTOR OF
FINANCE. IF A HEARING IS CONDUCTED, PROCEEDINGS SHALL BE
INFORMAL AND ANY PARTY IN INTEREST MAY FILE DATA AND
INFORMATION BEARING THEREON, WITHOUT REGARD TO TECHNICAL
RULES OF EVIDENCE.