2006

LAWS OF MARYLAND

Ch. 551

this section, the Department shall have the county or
Baltimore City official prepare a revised tax bill [or it
shall prepare a tax credit voucher, if the homeowner can
demonstrate reasonable cause for applying after May 1,]
which sets forth the amount of the tax credit to be allowed
the homeowner[. The homeowner may present the revised bill
or the voucher to the county or Baltimore City official,
with the tax bill, or tax bills, if required, and may make a
single payment for] AND the final tax liability.

(2)  When an applicant is found not eligible for
the tax credit, the Department shall notify the applicant,
in writing, of the determination.

(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]. THE DEPARTMENT SHALL INCLUDE THE TAX RATE OF THE
MUNICIPALITY OR SPECIAL DISTRICT IN COMPUTING THE TOTAL REAL
PROPERTY TAXES FOR THE PURPOSE OF CALCULATING THE TAX CREDIT
AND FINAL TAX LIABILITY.

[(4) For taxable year 1978 and each taxable' year
thereafter, the homeowner may redeem the tax credit provided
for in this section in the taxable year in which it was
issued or in the next succeeding taxable year only.]

(h) Except as provided in subsection [(m)] (L), for
the taxable years 1979-1980 and after, 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 and temporary agreements, the Department shall
reimburse the counties and Baltimore City for the reasonable
cost of the assistance provided.

(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] FINAL 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
FINAL 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.]