MARVIN MANDEL, Governor                            15

percent of the next $4,000 of combined income, seven
percent of the next $3,000 of combined income and nine
percent of all combined income in excess of $15,000.

(d) The homeowner may apply for the tax credit 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 credit shall
not be allowed.

(e) The application for the tax credit 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 credit.

(f) The homeowner 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 homeowner a certificate which
sets forth the amount of the homeowner's real property
tax liability.

(g) The homeowner shall present the certificate of
eligibility to the appropriate county or Baltimore City
official with his tax bill, or tax bills, as the case may
be, and may make a single payment covering his total real
property tax liability. In those cases where a
municipality or special taxing district issues a tax bill
separate from the county or Baltimore City tax bill, the
official may require the homeowner to submit proof of
payment of the separate tax bill or submission of the
municipal or special taxing district real property tax
bill. The county or Baltimore City official shall
determine the amount of the tax credit thus allowed and
report it to the State Comptroller as set forth below.

(h) The county or Baltimore City official shall be
responsible for disbursing the full State, municipal, or
special taxing district real property tax collected to
the appropriate State, municipal and special district
official. If the homeowner has paid a greater amount in
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.