HARRY HUGHES, Governor

2007

(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 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.

(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 assessment notice is sent to the taxpayer.

(1) (1) Beginning with the income tax forms for the
1979 taxable year and each year after, the Comptroller shall
include in the package of income tax forms and instructions
the application forms for property tax credits, the
necessary instructions for completing the application, and a
return envelope.

(2)  The Comptroller shall cooperate with the
Department in the establishment of a procedure for auditing
the application forms for the purposes of income
verification, and the Comptroller shall assist the
Department by performing the audit upon receipt of the
applications. Also, despite any provisions of Section 300
of this article, the Comptroller shall supply to the
Department additional information to aid verification of
income as stated in the application.

(3)  Upon completion of the audit [and no later
than June 1 of each year,] the Comptroller shall forward the
applications to the Department for processing.

(m) The provisions of this section shall be repealed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, 1980.

Approved May 20, 1980.