BLAIR LEE III, Acting Governor

1183

(I) (1) FOR THE 1978-1979 TAXABLE YEAR ONLY, THE
DEPARTMENT MAY ENTER INTO AGREEMENTS WITH THE COUNTY OR
BALTIMORE CITY OFFICIAL FOR ASSISTANCE IN THE DISTRIBUTION,
RECEIPT, PROCESSING, AND OTHER ADMINISTRATIVE DUTIES,
RELATING TO THE APPLICATION AND DETERMINATION OF ELIGIBILITY
FOR THE TAX CREDITS AUTHORIZED BY THIS SECTION AND SHALL
REIMBURSE THE COUNTIES AND BALTIMORE CITY FOR THE REASONABLE
COST OF ANY ASSISTANCE PROVIDED. THE DEPARTMENT IS

RESPONSIBLE FOR ALL THE ADMINISTRATIVE DUTIES RELATING__TO

THE PROGRAM OF CREDITS FOR PARTIAL CREDIT HOMEOWNERS.

(2) FOR THE 1979-1980 TAXABLE YEAR AND EACH
YEAR THEREAFTER, THE DEPARTMENT IS RESPONSIBLE FOR THE
ADMINISTRATIVE DUTIES RELATING TO THE APPLICATION AND
DETERMINATION OF ELIGIBILITY FOR THE TAX CREDITS AUTHORIZED
BY THIS SECTION IN ALL SUBDIVISIONS. THE DEPARTMENT NAY
ENTER INTO AGREEMENTS WITH THE COUNTY OR BALTIMORE CITY
OFFICIAL FOR ASSISTANCE WITH A PORTION OF THE ADMINISTRATIVE
DUTIES ON A TEMPORARY BASIS. IN THE CASE OF SUCH LIMITED
AND TEMPORARY AGREEMENTS, THE DEPARTMENT SHALL REIMBURSE THE
COUNTIES AND BALTIMORE CITY FOR THE REASONABLE COST OF THE
ASSISTANCE PROVIDED.

(J) 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 THE PROPERTY TAX LIABILITY
AS SET FORTH ON THE TAX BILL OR BILLS, OR AS EVIDENCED BY
THE CERTIFICATE OF TAX CREDIT, THE COUNTY OR BALTIMORE CITY
OFFICIAL SHALL ISSUE A REFUND EQUAL TO AN AMOUNT BY WHICH
THE REAL PROPERTY TAX PAYMENT EXCEEDS THE PROPERTY TAX

LIABILITY. THE COUNTY__OR BALTIMORE CITY OFFICIAL SHALL

ACCEPT THE VOUCHER IN PARTIAL PAYMENT OF THE PROPERTY TAX

LIABILITY OR SHALL ISSUE A REFUND EQUAL TO THE AMOUNT OF THE
VOUCHER IF THE PROPERTY TAX LIABILITY HAS BEEN PAID.

(K) EACH MONTH OR MORE FREQUENTLY, IF APPROPRIATE,
THE COUNTY OR BALTIMORE CITY OFFICIAL SHALL SUBMIT A REPORT
TO THE DEPARTMENT REQUESTING REIMBURSEMENT FOR AN AMOUNT
EQUAL TO THE DIFFERENCE BETWEEN THE AMOUNT OF THE TOTAL REAL
PROPERTY TAXES LEVIED ON THE ELIGIBLE HOMEOWNERS AND THE
TOTAL AMOUNT OF THE PROPERTY TAX LIABILITY AS REFLECTED IN
TAX BILLS ADJUSTED TO ALLOW FOR THE CREDITS PROVIDED FOR BY
THIS SECTION (BUT NOT INCLUDING THE AMOUNTS OF ANY CREDITS

ALLOWED UNDER § 12F-2 OR 12F-3) AND REDEEMED TAX CREDIT

CERTIFICATES OR VOUCHERS PAID. THE DEPARTMENT SHALL CERTIFY
TO THE COMPTROLLER WITHIN 5 WORKING DAIS AFTER RECEIPT OF A
REPORT THE AMOUNT OF REIMBURSEMENT DUE EACH COUNTY AND
BALTIMORE CITY. WITHIN 5 WORKING DAYS THE COMPTROLLER SHALL
MAKE THE PAYMENT TO EACH COUNTY AND BALTIMORE CITY OR
AUTHORIZE THE COUNTY OR BALTIMORE CITY OFFICIAL TO MAY
WITHHOLD FROM TAXES LEVIED AND COLLECTED IN ACCORD WITH §§
33 AND 61 OF THIS ARTICLE AN AMOUNT SUFFICIENT TO REIMBURSE
THE COUNTY OR BALTIMORE CITY.