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LAWS OF MARYLAND

Ch. 215

and temporary agreements, the Department shall reimburse the
counties and Baltimore City for the reasonable cost of the
assistance provided.

[(j)] (I) The county or Baltimore City official shall
be responsible for disbursing monthly the full State,
municipal, or special taxing district real property tax
collected to the appropriate State, municipal, and special
district official. If the homeowner has paid a greater
amount in State, county, municipal, or special taxing
district real property taxes than the property tax liability
as set forth on the tax bill or bills, or as evidenced by
the certificate of tax credit, the county or Baltimore City
official shall issue a refund equal to an amount by which
the real property tax payment exceeds the property tax
liability. The county or Baltimore City official shall
accept the voucher in partial payment of the property tax
liability or shall issue a refund equal to the amount of the
voucher if the property tax liability has been paid.

[(k)] (J) Each month or more frequently, if
appropriate, the county or Baltimore City official shall
submit a report to the Department requesting reimbursement
for an amount equal to the difference between the amount of
the total real property taxes levied on the eligible
homeowners and the total amount of the property tax
liability as reflected in tax bills adjusted to allow for
the credits provided for by this section (but not including
the amounts of any credits allowed under § 12F-2) and
redeemed tax credit [certificates or] vouchers paid. The
Department shall certify to the Comptroller within 5 working
days after receipt of a report the amount of reimbursement
due each county and Baltimore City. Within 5 working days
the Comptroller shall make the payment to each county and
Baltimore City or the county or Baltimore City official may
withhold from taxes levied and collected in accord with §§
33 and 61 of this article an amount sufficient to reimburse
the county or Baltimore City.

[(1)] (K) The Department shall promulgate rules and
regulations to implement this subtitle. The homeowner shall
be given notice of the possible credit under this section at
the time the tax bill is sent to the taxpayer.

[(m)](L) Notwithstanding any provision of § 300 of
this article, the Comptroller shall supply to the Department
the information to aid verification of income as stated in
the application.

[(n)] (M) The provisions of this section [, including
including the credit authorized by subsection (d), providing
a tax credit for partial credit homeowners] shall be
repealed automatically and of no effect on July 1, 1981
without further action by the General Assembly.

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