MARVIN MANDEL, Governor                                21

BE MADE BY SUCH LATER DAY AS MAY BE SPECIFIED BY THE

DEPARTMENT.      IF THE APPLICATION HAS NOT BEEN MADE ON OF

BEFORE THE      DATES SPECIFIED, 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 APE TRUE TO THE BEST OF THE
APPLICANT'S KNOWLEDGE, INFORMATION AND BELIEF, INCLUDING
A STATEMENT THAT THE APPLICANT'S NET WORTH AS DEFINED
HEREIN DOES NOT EXCEED $150,000. THE APPLICANT MAY BE
REQUIRED TO PROVIDE COPIES OF INCOME TAX RETURNS, OR
OTHER EVIDENCE OF INCOME, INTEREST, DIVIDENDS, RENTS,
MONEY PAID OR RECEIVED, OR NET WORTH TO SUBSTANTIATE THE
APPLICATION FOR THE PROPERTY TAX CREDIT.

(F)   THE HOMEOWNER SHALL SUBMIT THE APPLICATION TO
THE SUPERVISOR OF ASSESSMENTS IN THE COUNTY OR BALTIMORE
CITY IN WHICH HE RESIDES, UPON DETERMINATION OF
ELIGIBILITY, THE DEPARTMENT SHALL ISSUE OR MAIL TO THE
HOMEOWNER A CERTIFICATE WHICH SETS FORTH THE AMOUNT OF
THE HOMEOWNER'S MAXIMUM REAL PROPERTY TAX LIABILITY. FOR
THE 1975 - 1976 FISCAL YEAR ONLY THE DEPARTMENT OF
ASSESSMENTS AND TAXATION MAY ENTER INTO AGREEMENTS WITH
THE APPROPRIATE COUNTY OR BALTIMORE CITY OFFICIAL FOR
ASSISTANCE IN THE DISTRIBUTION, RECEIPT, PROCESSING AND
OTHER ADMINISTRATIVE DUTIES RELATING TO THE APPLICATION
AND DETERMINATION OF ELIGIBILITY AND SHALL REIMBURSE THE
COUNTIES AND BALTIMORE CITY FOR THE REASONABLE COST OF
ANY ASSISTANCE PROVIDED.

(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 TAX CREDIT THUS ALLOWED AND
REPORT IT TO THE STATE DEPARTMENT OF ASSESSMENTS AND
TAXATION AS SET FORTH BELOW.

(H) THE COUNTY OR BALTIMORE CITY OFFICIAL SHALL BE
RESPONSIBLE FOR DISBURSING MONTHLY 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 STATE, COUNTY, MUNICIPAL OR SPECIAL TAXING
DISTRICT REAL PROPERTY TAXES THAN HIS PROPERTY TAX
LIABILITY AS SET FORTH ON HIS CERTIFICATE OF ELIGIBILITY,