1182

LAWS OF MARYLAND

Ch. 176

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, OR NET WORTH TO SUBSTANTIATE THE APPLICATION
FOR THE PROPERTY TAX CREDIT.

(H) (1) THE HOMEOWNER A FULL CREDIT HOMEOWNER,___AS

DEFINED IN SUBSECTION (A)(6) OF THIS SECTION, 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 HAVE
PREPARED WHENEVER POSSIBLE BY THE COUNTY OR BALTIMORE CITY
OFFICIAL A TAX BILL THAT REFLECTS THE FINAL TAX LIABILITY
AFTER ALLOWING THE CREDIT FOR WHICH PROVISION IS MADE BY
THIS SECTION. WHENEVER A HOMEOWNER IS FOUND ELIGIBLE FOR
THE TAX CREDIT AND RECEIVES A TAX BILL THAT DOES NOT REFLECT
THE FINAL TAX LIABILITY OF THE TAXPAYER AFTER ALLOWING FOR
THE TAX CREDIT FOR WHICH PROVISION IS MADE BY THIS SECTION,
THE DEPARTMENT SHALL HAVE THE COUNTY OR BALTIMORE CITY
OFFICIAL PREPARE A REVISED TAX BILL OR TAX CREDIT
CERTIFICATE WHICH SETS FORTH THE AMOUNT OF THE TAX CREDIT TO
BE ALLOWED THE HOMEOWNER. THE HOMEOWNER MAY PRESENT THE
REVISED BILL OR THE CERTIFICATE TO THE COUNTY OR BALTIMORE
CITY OFFICIAL, WITH THE TAX BILL, OR TAX BILLS, IF REQUIRED,
AND MAY MAKE A SINGLE PAYMENT FOR THE FINAL TAX LIABILITY.

(2) A PARTIAL CREDIT HOMEOWNER, AS DEFINED IN

SUBSECTION (A) (9) OF THIS SECTION, SHALL SUBMIT THE

APPLICATION TO THE DIRECTOR OF THE DEPARTMENT OF ASSESSMENTS

AND TAXATION. THE APPLICATION SHALL INCLUDE DATA AS TO THE

COMBINED INCOME OF THE APPLICANT AND THE AMOUNT OF TOTAL

REAL PROPERTY TAX.___ UPON DETERMINATION OF ELIGIBILITY. THE

DIRECTOR SHALL HAVE PREPARED A VOUCHER THAT AUTHORIZES

PAYMENT OF AN AMOUNT EQUAL TO THE AMOUNT OF THE PARTIAL

CREDIT FOR__WHICH PROVISION__IS HADE BY THIS SECTION. THE

VOUCHER SHALL BE SENT TO THE APPLICANT AND UPON PROOF OF

PAYMENT OF THE TAX BILL MAY BE PRESENTED FOR PAYMENT BY THE

APPLICANT TO THE OFFICE OF FINANCE IN THE COUNTY OR

BALTIMORE CITY IN WHICH HE RESIDES.

(2) (3) WHERE AN APPLICANT IS FOUND NOT
ELIGIBLE FOR THE TAX CREDIT, THE DEPARTMENT SHALL NOTIFY THE
APPLICANT OR SHALL HAVE THE COUNTY OR BALTIMORE CITY
OFFICIAL NOTIFY THE APPLICANT, IN WRITING, OF THE
DETERMINATION.

(3) (4) WHERE A HOMEOWNER IS FOUND NOT TO
QUALIFY FOR ANY AMOUNT OF TAX CREDIT, THE APPROPRIATE COUNTY
OR BALTIMORE CITY OFFICIAL OR THE DEPARTMENT, SHALL NOTIFY
THE HOMEOWNER, IN WRITING, OF THE DETERMINATION.

(4) (5) WHERE A MUNICIPALITY OR SPECIAL
TAXING DISTRICT ISSUES A TAX BILL SEPARATE FROM THE COUNTY
OR BALTIMORE CITY TAX BILL, THE COUNTY OR BALTIMORE CITY
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.