BLAIR LEE III, Acting Governor

3101

bills which amend Section 12F-1 of Article 81 of the
Maryland Annotated Code. These bills, generally known as
the "circuit breaker extension bills," repeal and reenact
Section 12F-1 for the purpose of extending circuit breaker
tax relief to homeowners who are not 60 years of age or
older and who are not permanently disabled, but who, on the
basis of income, are provided with a partial tax credit on
their real property taxes.

While the new Section 12F—1 has many similarities to
the present section, many adjustments were made in the
definitional sections in response to various problems which
became apparent during the administration of the circuit
breaker program which took effect on July 1, 1974. This
bill does establish a new procedure for the provision of a
tax credit to the "partial credit homeowner," that is, those
homeowners not yet 60 or disabled. These homeowners make
application for their tax credit directly to the Department
of Assessments and Taxation, and if the credit is allowed,
receive from the Department a voucher which may be presented
to the county or Baltimore City in partial payment of the
property tax, or if the property tax is paid, for a tax
refund. The portions of the bill providing a tax credit to
the partial credit homeowner are repealed automatically on
July 1, 1981, without further action by the General
Assembly.

For the reasons set forth in our opinion of May 23,
1974, to the Honorable Marvin Mandel, we believe that these
circuit breaker extension bills are constitutional.

House Bills 1178, 89, and 861 and Senate Bill 738 each
amend provisions of the present Section 12F-1- While we
have reviewed these tills and find each of them to be
constitutional, if the circuit breaker extension bills are
signed, these bills should not be signed. If they are
signed prior to the circuit breaker extension bills, they
will be repealed by the signing of those bills. If they are
signed after the circuit breaker extension bills, they will
amend nonexistent subsections of Section 12F-1. In
addition, the concepts set forth in these bills are
incorporated in the tax credit extension bills.

House Bill 1178 and Senate Bill 738 both amend the
present Section 12F-1(b)(5) to correct an inadvertent
reference to Section 12F-6 instead of Section 12F—7. This
same correction has teen made in both House Bill 1168 and
Senate Bill 731 in Subsection 12F-1(a)(10).

House Bill 89 amends Section 12F-1(b) (1) of the present
law. The purpose of this bill is to permit a disabled
homeowner who has qualified for total disability benefits
but has not begun receiving the same to qualify for a tax
credit. We believe that inadvertently in the line between
Line 83 and 84 of the till, the word "for" has been deleted.