HARRY HUGHES, Governor

1271

percentage of his rent for purposes of this Act;
directing lessors of mobile home pads covered by this

Act to certify certain information to both the

Comptroller and to the renter; allowing this credit to
be taken, except where the taxpayer's net worth exceeds
a certain amount; apportioning the credit equally among
renters in the case of multiple renters; and generally
relating to the allowance of an income tax credit for
certain renters based on the relationship of property
taxes paid to gross income.

FOR the purpose of providing certain property tax relief for
certain renters of certain mobile homes; specifying the
conditions, amounts, and limits of this tax relief;
redefining certain terms; clarifying language; and
relating generally to property tax relief for certain
mobile home renters.

BY adding to repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-9 3

Annotated Code of Maryland

(1975 Replacement Volume and 1979 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be repealed, amended, or enacted to read as follows: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-9.

(A) THIS SECTION SHALL BE KNOWN AND MAY BE CITED AS
THE "MOBILE HOME OWNER'S PAD RENTAL INCOME TAX CREDIT."

(B) THE PURPOSE OF THIS SECTION IS TO PROVIDE, THROUGH
A SYSTEM OF INCOME TAX CREDITS, INCOME TAX REFUNDS, AND
GRANTS FROM THE GENERAL FUND, A SYSTEM OF TAX RELIEF TO
CERTAIN INDIVIDUALS WHO RENT THEIR MOBILE HOME SITE.

(C)(1) IN THIS SECTION, THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2) "ASSUMED REAL PROPERTY TAX" MEANS 14 PERCENT
OF THE CERTIFIED MONTHLY RENT OF A TAXPAYER EXCLUDING
UTILITIES.

(3) "DWELLING" MEANS THE MOBILE HOME PAD OF A
RENTER WHICH IS USED AS THE SITE FOR THE MOBILE HOME SERVING
AS THE PRINCIPAL RESIDENCE OF THE RENTER. A DWELLING MAY
NOT BE DEEMED A PRINCIPAL RESIDENCE WHICH IS NOT ACTUALLY
OCCUPIED OR EXPECTED TO BE ACTUALLY OCCUPIED BY THE RENTER
FOR AT LEAST 1 CALENDAR MONTH OF THE TAXABLE YEAR FOR WHICH
THE TAX CREDIT IS SOUGHT.