HARRY HUGHES, Governor                                 819

Approved May 14, 1979.

CHAPTER 213

(House Bill 299)

AN ACT concerning

Property Tax Credit - Corrective

FOR the purpose of deleting, from the property tax credit
provisions, certain obsolete cross-references.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-4(a) and 12F-6

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be repealed, amended, or enacted to read as follows: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-4.

(a) Within 30 days from the time of any final
determination made under the provisions of §§ 12F-1[,] OR
12F-2[, or 12F-3] of this article, any taxpayer may appeal
to the property tax assessment appeal board in the county or
Baltimore City in which the property affected by the
determination is located.

12F-6.

The tax credits provided by §§ 12F-1[,] AND 12F-2[, and
12F-3] of this article shall be available to the unmarried
surviving spouse of a homeowner, provided that the surviving
spouse meets all of the qualifications, except age, to
receive the property tax credit.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 214