HARRY HUGHES, Governor

1931

(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.

(3)  In Frederick County only, any taxpayer entitled
to a tax credit under this section may apply for the credit at
any time up to October 1 of the taxable year, and the tax credit
received shall continue from year to year until the property is
conveyed.

(e) In Baltimore County:

(14)  (i) In this paragraph (14), the following terms
have the meanings indicated:

1.  "Home" means a dwelling, land on which
the dwelling is located, and any other improvements to the land.

2.  "Homeowners' association" means an
association of persons who own homes that are burdened by a
declaration of covenants or a restrictive covenant that provides
that the covenants be enforced by an association of members.

(ii) The County Council may grant a county real
property credit against county taxes levied on homes in a
homeowners' association, if:

1.  The County Council consults with the
homeowners' association; and

2.  The County Council determines that the
homeowners' association provides services that would otherwise be
the responsibility of county government; [and]

(15)  The County Council, by ordinance or resolution,
may grant a credit against county taxation only for real property