HARRY HUGHES, Governor                                       303

Former Art. 81, § 32B was adopted by Ch. 238, Acts of 1976,
to provide a property tax credit less generous than the property
tax credit then in existence. Chapter 238 expired on June 30,
1978. A new tax credit program was adopted by Ch. 959, Acts of
1977, as Art. 81, § 12F-7. All subsequent legislation amended
Art. 81, § 12F-7. The obsolete Art. 81, § 32B was not repealed.

Former Art. 81, § 44, which relates to supervisors notifying
proper authorities that a person has moved property from 1 county
or municipal corporation to another county or municipal
corporation, is deleted as obsolete and, in any event,
superfluous in light of the current Statewide assessment system
under the jurisdiction of the Director.

TITLE 9. PROPERTY TAX CREDITS AND PROPERTY
TAX RELIEF.

SUBTITLE 1. STATEWIDE MANDATORY.

9-101. ELDERLY OR DISABLED HOMEOWNERS.

(A)  DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)  "HOMEOWNER" MEANS AN INDIVIDUAL WHO:

(I)  QUALIFIED FOR A PROPERTY TAX CREDIT UNDER A
REPEALED LAW;

(II)  CONTINUES TO HAVE A LEGAL INTEREST IN THE
DWELLING FOR WHICH A PROPERTY TAX CREDIT UNDER A REPEALED LAW WAS
GRANTED; AND

(III)  IN ANY GIVEN YEAR WOULD QUALIFY FOR A
PROPERTY TAX CREDIT UNDER A REPEALED LAW.

(3)  "REPEALED LAW" MEANS A REPEALED LAW THAT:

(I)  IN THE TAXABLE YEAR 1974-1975 GRANTED A TAX
CREDIT TO ELDERLY OR DISABLED INDIVIDUALS; OR

(II)  IN THE TAXABLE YEAR 1975-1976 GRANTED A
PROPERTY TAX CREDIT TO DISABLED INDIVIDUALS.

(B)  LEGISLATIVE INTENT.

IT IS THE INTENT OF THE GENERAL ASSEMBLY THAT ALL HOMEOWNERS
WHO RECEIVED A PROPERTY TAX CREDIT UNDER A REPEALED LAW SHALL
CONTINUE TO RECEIVE BENEFITS IDENTICAL TO THE BENEFITS UNDER THE
REPEALED LAW IN ORDER NOT TO CAUSE A FINANCIAL LOSS TO ANY
HOMEOWNER WHO WOULD RECEIVE LESSER BENEFITS UNDER § 9-104 OF THIS
SUBTITLE.