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1502
LAWS OF MARYLAND
Ch. 522
obtaining a credit; and generally relating to property
tax credits to homeowners following determination of
eligibility,
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 12F-1(h)
Annotated Code of Maryland
(1975 Replacement Volume and 1978 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:
Article 81 — Revenue and Taxes
12F-1.
(h) (1) A full credit homeowner, as defined in
subsection (a)(6) of this—section, AND A PARTIAL CREDIT
HOMEOWNER, AS DEFINED IN SUBSECTION (A)(9) 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 FOR ALL
APPLICATIONS RECEIVED BY MAY 1 OF THE TAXABLE YEAR IN WHICH
THE TAX CREDIT IS SOUGHT, the Department shall have prepared
whenever possible, IN EACH INSTANCE, 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 THROUGH A DETERMINATION ON AN
APPLICATION RECEIVED AFTER MAY 1 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, IF THE HOMEOWNER CAN
DEMONSTRATE REASONABLE CAUSE FOR APPLYING AFTER MAY 1, 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 made 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
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