MARVIN MANDEL,

Governor

2281

(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 § 49C of this article unless otherwise
specified by the State Department of Assessments and
Taxation.]

[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—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-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 system of
tax credits. The taxpayer shall be given a notice of the
possible credit provided by § 12F—3 at the time his tax
bill is sent to him. He shall not be required to submit
the application in person. He may apply for the tax
credit at any time up to September 1, of the taxable
year, but if he has not made application on or before
that date, the credit shall not be allowed; except that
in Worcester and Queen Anne's counties application may be
made, and the credit allowed, at any time prior to or
simultaneously with payment of the tax bill, provided
payment is made before the end of the taxable year in
which said taxes become due.

(b)    Notwithstanding any provision of § 300 of this
article, the Comptroller shall supply to any such
administrative unit or official designated under the
provisions of subsection (a) of this section, upon
application therefor, information in aid of verification
of gross income or combined gross income, as the case may
be, as stated in any such application.