MARVIN MANDEL, Governor                               25

APPLICANT, OTHERWISE ELIGIBLE, WHOSE COMBINED GROSS
INCOME IS NOT IN EXCESS OP $5,000 AND CREDIT SHALL EQUAL
50% OF THE ASSESSED VALUE OF THE DWELLING OR $5,000,
WHICHEVER IS THE LESSER AMOUNT MULTIPLIED BY THE COUNTY
TAX RATE. CREDIT ALSO SHALL BE ALLOWED FOR APPLICANTS
WHO RECEIVE BENEFITS AS A RESULT OF A FINDING OF
PERMANENT AND TOTAL DISABILITY BY THE CIVIL SERVICE
COMMISSION.

(4)     MONTGOMERY COUNTY. CREDIT SHALL BE ALLOWED
FOR AN APPLICANT, OTHERWISE ELIGIBLE, WHO IS A MEMBER OF
A COOPERATIVE. THE PERCENTAGE OF THE REAL PROPERTY TAX
ASSESSED BY A COOPERATIVE AGAINST ANY MEMBER SHALL NOT
EXCEED THE RATE OF THE AMOUNT THE MEMBER PAID FOR HIS
MEMBERSHIP TO THE TOTAL COST OF ALL MEMBERSHIPS AT THE
TIME OF ASSESSMENT.

(5)     WICOMICO COUNTY. CREDIT SHALL BE ALLOWED FOR
AN APPLICANT, OTHERWISE ELIGIBLE, WHOSE COMBINED GROSS
INCOME IS NOT IN EXCESS OF $6,000, AND CREDIT SHALL EQUAL
50% OF THE ASSESSED VALUE OF THE DWELLING OR $5,000,
WHICHEVER IS THE LESSER AMOUNT MULTIPLIED BY THE COUNTY
TAX RATE AND THERE SHALL BE A MINIMUM CREDIT OF $3,000
MULTIPLIED BY THE COUNTY TAX RATE.

(6)    WORCESTER COUNTY. CREDIT SHALL BE ALLOWED AS
PROVIDED IN SUBSECTION (A) OF THIS SECTION.

(E) APPLICATION FOR A TAX CREDIT SHALL BE AS
PROVIDED IN SECTION 49C OF THIS ARTICLE UNLESS OTHERWISE
SPECIFIED BY THE STATE DEPARTMENT OF ASSESSMENTS AND
TAXATION,

SECTION 4. AND BE IT FURTHER ENACTED, That Section
49C of Article 81 — Revenue and Taxes, of the Annotated
Code of Maryland (1975 Replacement Volume) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

49C.

(a) The governing body of each subdivision may
designate the administrative unit or official to
administer the program of tax credits provided in § [12F]
12F—3 of this article. The governing body of each
subdivision shall also provide for the adoption and
promulgation of rules and regulations not inconsistent
with the provisions of § [12F] 12F-3 of Article 81 and
for the modification, repeal or amendment from time to
time of such rules and regulations, as deemed necessary
for the efficient and convenient administration of this