BLAIR LEE III, Acting Governor

3179

In addition, the attorney General has advised me that

House Bill 861 should not be signed if House   Bill 1168 is

signed. A copy of the Opinion of the Attorney General is

attached and should be considered a part of this veto
message.

For these reasons, I have decided   to veto     House Bill
861.

Sincerely,
Blair Lee III
Acting Governor

Letter from State Law Department on House Bill 861

April 19, 1978

The Honorable Blair Lee, III
Acting Governor of Maryland
State House
Annapolis, Maryland 21401

Re: House Bill 1168, Senate Bill 731, House Bill 861, House
Bill 1178, Senate Bill 738, House Bill 89, House Bill

865

Dear Governor Lee:

House Bill 1168 and Senate Bill 731, both enacted by
the 1978 session of the General Assembly, are identical
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