1184                                             LAWS OF MARYLAND                                     Ch. 176

(L)        THE DEPARTMENT SHALL PROMULGATE RULES AND

REGULATIONS TO IMPLEMENT THIS SUBTITLE. THE HOMEOWNER SHALL
BE GIVEN NOTICE OF THE POSSIBLE CREDIT UNDER THIS SECTION AT
THE TIME THE TAX BILL IS SENT TO THE TAXPAYER.

(M)         NOTWITHSTANDING ANY PROVISION OF § 300 OF THIS

ARTICLE, THE COMPTROLLER SHALL SUPPLY TO THE DEPARTMENT,
UPON APPLICATION, THE INFORMATION TO AID VERIFICATION OF
INCOME AS STATED IN THE APPLICATION.

(N) THE PROVISIONS OF THIS SECTION, INCLUDING THE

CREDIT AUTHORIZED BY SUBSECTION (D), PROVIDING A TAX CREDIT

FOR PARTIAL CREDIT HOMEOWNERS SHALL BE REPEALED

AUTOMATICALLY AND OF NO EFFECT ON JULY 1, 1981 WITHOUT

FURTHER ACTION BY THE GENERAL ASSEMBLY.

SECTION 3. AND BE IT FURTHER ENACTED, That___for___the

1978—1979 taxable year only, a partial credit homeowner as

defined in Section 12F-1(a)(9) of Article 81, as provided in
this Act, may apply for the tax credit no later than October
1, 1978.

SECTION 4. AND BE IT FURTHER ENACTED, That the

Administration of this tax credit program shall be performed

by employees of a permanent nature employed in accordance

with provisions of Article 64A, known as___the__Merit__System

Law, but nothing therein shall preclude the Department from

employing personnel on either a__contractual or__temporary

basis to initiate this program, until such time as such

employees qualify for permanent appointment.

SECTION 3 4 5. AND BE IT FURTHER ENACTED, That this
Act shall take effect June 1, 1978.

Approved May 2, 1978.

CHAPTER 177

(Senate Bill 543)

AN ACT concerning

Property Tax Credits — Increased Assessments

FOR the purpose of extending through the 1980 taxable year
the property tax credit authorized as a result of
increased assessed value of residential property;
clarifying the manner of calculating this tax credit

authorized for the 1978 and 1979 ,___1979 and 1980

taxable years and specifying the amount of the credit
resulting from the calculation; providing for the
manner of calculating the tax credit for the 1980