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LAWS OF MARYLAND

Ch. 73 3

(House Bill 1391)

AN ACT concerning

Circuit Breaker — Application Deadline

FOR the purpose of providing that property tax credits under
Article 81, Section 12F—1 may not be allowed unless the
application is made on or before a certain date;
providing that this Act shall terminate June 30, 1980;
and making this Act an emergency measure.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 12F-1(f)

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be repealed, amended, or enacted to read as follows: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.

(f) The homeowner may apply for the tax credit no
later than [September 1] APRIL JUNE 1 of the taxable year in
which the tax credit is sought, on a standard form to be
provided by the Department. If the application has not been
made on or before [the date specified] APRIL JUNE 1, the tax
credit may not be allowed[, except that the supervisor of
assessments may, upon good cause shown, accept any
application submitted after September 1 but not later than
September 30. Upon making a final determination whether to
accept or reject a late application, the supervisor of
assessments shall notify the homeowner, in writing, of the
decision].

SECTION 2. AND BE IT FURTHER ENACTED, That this Act

shall take effect July 1, 1979.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act

shall remain effective until the end of June 1980, and___with

no further action required by the General Assembly, this Act

shall be abrogated and of no further force and effect.___This

Act is hereby, declared to be an emergency measure and

necessary for the immediate preservation of the public

health and safety and having been passed by a yea and nay_-

vote supported by three—fifths of all the members elected to

each of the two Houses of the General Assembly, the same

shall take effect from the date of its passage.

Approved May 29, 1979.