HARRY HUGHES, Governor                                 829

tax credit [certificate] VOUCHER which sets forth the amount
of the tax credit to be allowed the homeowner. The
homeowner may present the revised bill or the [certificate]
VOUCHER 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
applicant to the office of finance in the county or
Baltimore City in which he resides.

(3)] When an applicant is found not eligible for
the tax credit, the Department shall notify the applicant
[or shall have the county or Baltimore City official notify
the applicant], in writing of the determination.

[(4) Where a homeowner is found not to qualify
for any amount of tax credit, the appropriate county or
Baltimore City official or the Department, shall notify the
homeowner, in writing, of the determination.

(5)] (3) Where a municipality or special taxing
district issues a tax bill separate from the county or
Baltimore City tax bill, the county or Baltimore City
official may require the homeowner to submit proof of
payment of the separate tax bill or submission of the
municipal or special taxing district real property tax bill.

[(i) (1) For the 1978-1979 taxable year only, the
Department may enter into agreements with the county or
Baltimore City official for assistance in the distribution,
receipt, processing, and other administrative duties,
relating to the application and determination of eligibility
for the tax credits authorized by this section and shall
reimburse the counties and Baltimore City for the reasonable
cost of any assistance provided. The Department is
responsible for all the administrative duties relating to
the program of credits for partial credit homeowners.

(2)] (H) For the 1979-1980 taxable year and each
year thereafter, the Department is responsible for the
administrative duties relating to the application and
determination of eligibility for the tax credits authorized
by this section in all subdivisions. The Department may
enter into agreements with the county or Baltimore City
official for assistance with a portion of the administrative
duties on a temporary basis. In the case of such limited