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Session Laws, 1985
Volume 760, Page 325   View pdf image
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HARRY HUGHES, Governor

325

former reference to the Comptroller "performing the
audit upon receipt of the applications", and
forwarding "the applications to the Department for
processing" for clarity and to conform to current
practice. Under current practice the Comptroller
never receives the application.

In subsection (f) of this section, the phrase "[a]
homeowner who meets the requirements of this section"
is substituted for the former phrase "for certain
homeowners by reason of income", for clarity.

Also in subsection (f) of this section, the former
reference to tax imposed by "the State, counties,
Baltimore City, municipal corporations" is deleted as
included in the defined term "property tax".
Similarly, in subsection (f) of this section, the
former reference to tax imposed by "special taxing
districts" is deleted as inaccurate since special
taxing districts may not impose tax.

In subsection (g)(1) of this section, the former

reference to a tax credit "allowed upon the

application of any homeowner" is deleted as
misleading.

Also in subsection (g)(1) of this section, the former
term "gross income" is deleted as included in the
defined term "combined income".

Also in subsection (g)(1) of this section, the former
reference to the dwelling "for which application for
the property tax credit is made" is deleted as
superfluous.

In subsection (g)(2) of this section, the former
reference to a percentage of "1.125%" of the first
$4,000 of combined income for taxable year 1982-1983
is deleted as obsolete.

In subsection (i)(l) of this section, the former
reference to a tax credit not being more than "$1,050
for the taxable year 1982-1983" is deleted as
obsolete.

In subsection (i)(5) of this section, a reference to
use of a voucher is added for clarity and to conform
to the voucher provisions in subsection (m) of this
section.

In the introductory language of subsection (j) of this
section, the former phrase "otherwise eligible" is
deleted as unnecessary in light of the use of the
phrase "may qualify".

 

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Session Laws, 1985
Volume 760, Page 325   View pdf image
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