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LAWS OF MARYLAND

Ch. 297

Article 81 - Revenue and Taxes

12F-1.

(g) (1) A homeowner shall submit the application to the
Department. Upon determination of eligibility for all
applications received by May 1 preceding the taxable year in
which the tax credit is sought, the Department shall have
prepared, in each instance, by the county or Baltimore City
official a tax bill that reflects the final tax liability after
allowing the credit for which provision is made by this section.
Whenever a homeowner is found eligible for the tax credit through
a determination on an application received after May 1 and
receives a tax bill that does not reflect the final tax liability
of the taxpayer after allowing for the tax credit for which
provision is made by 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 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 RECEIVE 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. HOWEVER, A
HOMEOWNER WHOSE DWELLING IS SOLD FOR TAXES MAY REDEEM RECEIVE THE
CREDIT UNTIL THE FINAL DECREE UNDER § 112 OF THIS ARTICLE IS
ENTERED.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - Property

9-104.