2282

LAWS OF MARYLAND

Ch. 837

(c) Application for 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. In Allegany County
only, after the original application for tax credit and
except when the administrative unit or official has
reason to suspect fraud, misrepresentation or erroneous
facts which disqualify an applicant's eligibility for the
tax credit, an applicant for a tax credit may not be
required to furnish any information other than an
affidavit making oath or affirmation under penalties of
perjury that to the best of the applicant's knowledge,
information and belief, he qualifies by reason of income,
age or disability as provided by § 12F—3 of this article,
and this affidavit shall be updated annually by a simple
statement of income on forms supplied by the Board of
County Commissioners and signed by the recipient of the
tax credit. ]

SECTION 2. AND BE IT FURTHER ENACTED, That Section
12F-1(b)(1) of Article 81 — Revenue and Taxes, of the
Annotated Code of Maryland (1975 Replacement Volume and
1975 Supplement) be and it is hereby repealed and
reenacted, with amendments, to read as follows:

Article 81 — Revenue and Taxes

12F-1.

(1) "Homeowner" means every person who by July 1 of
the taxable year in which the credit is to be allowed, is
60 years of age or older, OR WHO RECEIVES BENEFITS AS A
RESULT OF A FINDING OF PERMANENT AND TOTAL DISABILITY
UNDER THE SOCIAL SECURITY ACT, THE RAILROAD RETIREMENT
ACT, ANY FEDERAL ACTS FOR MEMBERS OF THE ARMED FORCES OF
THE UNITED STATES, OR ANY OTHER FEDERAL RETIREMENT
SYSTEM, and who actually resides in a dwelling in which
the person has a legal interest, including any life
estate, whether as sole owner, joint tenant, tenant in
common, tenant by the entireties or through membership in
a cooperative.

SECTION 3. AND BE IT FURTHER ENACTED, That new
Section 12F—2 be and it is hereby added to Article 81 —
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) to read as
follows:

Article 81 — Revenue and Taxes

12F-2.

(A)         IT IS THE INTENTION OF THE GENERAL ASSEMBLY IN

ADOPTING THE PROVISIONS OF THIS SECTION THAT ALL ELDERLY
OR DISABLED TAXPAYERS, WHO RECEIVED A TAX CREDIT UNDER
THE PROVISIONS OF ANY LAW, WHICH WAS IN EFFECT FOR THE
1974-1975 TAXABLE YEAR AND WHICH HAS BEEN SUBSEQUENTLY
REPEALED, SHALL CONTINUE TO RECEIVE IN THE 1975-1976 AND