4942

COUNTY LOCAL LAWS

Bill No. 135-73

AN ORDINANCE to repeal and re—enact, with
amendments, Section 17—203(a) of the Anne Arundel County
Code (1967 Edition and Supplements), Title 17,
"Taxation", Subtitle 2, "Assessment and Levy", to
increase the permitted combined gross income of persons
qualifying for real property tax credit.

SECTION 1. BE IT ENACTED BY THE COUNTY COUNCIL OF
ANNE ARUNDEL COUNTY, MARYLAND, That Section 17-203(a) of
the Anne Arundel County Code (1967 Edition and
Supplements), Title 17, "Taxation", Subtitle 2,
"Assessment and Levy", be, and it is hereby repealed and
re—enacted, with amendments, to read as follows:

17-203.

(a) In accordance with the provisions of section
12F(a) and (c) of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), there is hereby
created a single tax credit from real property taxes upon
the dwelling of a qualified applicant (as hereinafter set
forth), which tax credit shall equal fifty (50) per cent
of the assessed value of such dwelling, or four thousand
five hundred dollars ($4,500.00) whichever is the lesser
amount, (but in no event less than three thousand dollars
($3,000.00) of assessed value); multiplied by the
applicable tax rate. To qualify for said tax credit, an
applicant shall have attained the age of sixty—five (65)
years by the July 1 which is the first day of the taxable
year for which the credit is sought, or he must receive
disability benefits as a result of a finding of permanent
and total disability under the Social Security Act;
provided; however, that the combined gross income (as
defined in Section 12F(b) of Article 61 of the Annotated
Code of Maryland, as enacted by chapter 110 of the 1970
Laws of Maryland) of said applicant shall not be in
excess of [[five]] SEVEN thousand FIVE HUNDRED dollars
[[$5,000.00]] ($7,500.00) for the calendar year
immediately preceding the fiscal year application. In
accordance with the provisions of Section 49C of Article
81 of the Annotated Code of Maryland (1969 Replacement
Volume), an applicant may apply for said tax credit at
any time up to September 1 of the taxable year.

SECTION 2. AND BE IT FURTHER ENACTED, That this
Ordinance shall take effect forty—five (45) days from the
date it becomes law.

Approved January 16, 1974.