3682

LAWS OF MARYLAND

Ch. 671

Article 81 - Revenue and Taxes

Section 9C(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9C(j-3)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 9C(j-4)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

9C.

(a) (1) Except as otherwise stated herein, the
governing bodies of Baltimore City and of the following
counties, and of any city located within the county, shall
grant a single mandatory credit against the amount of any
county or city ordinary taxes or any other special charges
or assessments specifically described herein, whichever is
applicable, levied in the respective counties or cities
against the property described in this section. The credit
shall be allowed in the amount of the total assessed value
of the property multiplied by the applicable ordinary tax
rate or in the total amount of the special charges or
assessments. The governing body shall designate the
administrative unit or official to administer the tax
credits authorized herein, and may also adopt such rules and
regulations as may be needed for the administration of this
section, to the extent not inconsistent with this section.

(2) Each taxpayer entitled to a credit shall be
given a notice of the credit at the time the tax bill is
sent to him. He may apply for the credit at any time up to
October 1 of the taxable year, but, except in Frederick
County, if he has not made application on or before this
date, the credit shall not be allowed. Application shall be
made under oath or affirmation.