824                                     LAWS OF MARYLAND                                 Ch. 214

FIRST $4,000 OF COMBINED INCOME, 3.5 PERCENT OF THE NEXT
$4,000 OF COMBINED INCOME, 5.5 PERCENT OF THE NEXT $4,000 OF
COMBINED INCOME, 7.5 PERCENT OF THE NEXT $4,000 OF COMBINED
INCOME, AND 9 PERCENT OF ALL COMBINED INCOME IN EXCESS OF
$16,000. THE CREDIT MAY NOT BE ALLOWED TO ANY RENTER WHOSE
COMBINED NET WORTH IS IN EXCESS OF $200,000 AS OF DECEMBER
31 OF THE CALENDAR YEAR. IN THE CASE OF MULTIPLE RENTERS,
THE CREDIT SHALL BE APPORTIONED EQUALLY AMONG THE SEVERAL
RENTERS.

(D)  NO LATER THAN MAY 1 OF THE YEAR FOLLOWING THE
CALENDAR YEAR FOR WHICH RELIEF IS SOUGHT, THE RENTER MAY
APPLY ON A STANDARD FORM TO BE PROVIDED BY THE DEPARTMENT.

(E)  THE APPLICATION FOR TAX RELIEF SHALL BE MADE UNDER
OATH OR AFFIRMATION THAT THE MATTERS AND FACTS STATED IN THE
APPLICATION ARE TRUE TO THE BEST OF THE APPLICANT'S
KNOWLEDGE, INFORMATION, AND BELIEF. THE APPLICANT MAY BE
REQUIRED TO PROVIDE COPIES OF INCOME TAX RETURNS, OR OTHER
EVIDENCE OF INCOME, INTEREST, DIVIDENDS, RENTS, MONEY PAID
OR RECEIVED TO SUBSTANTIATE THE APPLICATION.

(F)  THE DEPARTMENT SHALL CERTIFY TO THE COMPTROLLER
THE AMOUNT OF PAYMENT DETERMINED UNDER SUBSECTION (C) FOR
EVERY APPLICATION. THE COMPTROLLER SHALL PAY THE AMOUNT
REPRESENTING PROPERTY TAX RELIEF TO THE RENTER.

(G)  THE DEPARTMENT SHALL PROMULGATE RULES AND
REGULATIONS TO IMPLEMENT THIS SECTION. THE DEPARTMENT SHALL
PROVIDE NOTICE OF THE PROVISIONS OF THIS SECTION TO RENTERS
WHO ARE ELIGIBLE FOR THE TAX RELIEF.

(H) NOTWITHSTANDING ANY PROVISION OF SECTION 300 OF
THIS ARTICLE, THE COMPTROLLER SHALL FURNISH TO THE
DEPARTMENT THE INFORMATION REQUIRED TO VERIFY THE INCOME
STATED ON AN APPLICATION SUBMITTED UNDER THIS SECTION.

SECTION 2. AND BE IT FURTHER ENACTED, That the
property tax relief provided by this Act shall be available
to the unmarried surviving spouse of a renter, provided the
surviving spouse meets all of the qualifications, except
age, to receive the property tax relief.

SECTION -2- 3. AND BE IT FURTHER ENACTED, That this
Act shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 215
(House Bill 1686)