326

LAWS OF MARYLAND

Ch. 8

Also in the introductory language of subsection (j) of
this section, the former phrase "even if the homeowner
requires institutionalization in a private or public
nursing home or medical care facility" is deleted as
superfluous.

In subsection (k)(3) of this section, the requirement
that the "homeowner shall state under oath that the
facts in the application are true" is substituted for
the former reference that the application be made
"under oath or affirmation that the matters and facts"
are true "to the best of the applicant's knowledge,
information, and belief" for brevity and in light of
the explanation of "oaths" in § 1-201 of this article.

In subsection (m)(l) of this section, the former
reference to "determination of" the eligibility of
applications is deleted as superfluous.

Also in subsection (m)(l) and in the introductory
language of (3) of this section, the former phrases
"after allowing the credit for which provision is made
by this section" are deleted as included in the
defined term "final tax liability".

In the introductory language of subsection (m)(3) of
this section, the reference to receiving an "eligible
application" is substituted for the former reference
"[w]henever a homeowner is found eligible for the tax
credit through a determination on an application", for
clarity.

Subsection (m)(4) of this section is new language
added to clarify the grace period that is granted
under current practice.

In subsections (m)(5), (n) and (o)(4) of this section,
the defined term "municipal corporation" is
substituted for the former word "municipality", for
clarity.

In subsection (n) of this section, the language "[i]f
a municipal corporation or a special taxing district
issues a tax bill to a homeowner" is added for
clarity.

In subsection (p)(l) of this section, the former
description of the reimbursement process is deleted as
confusing and, in any event, superfluous.

Former Art. 81, § 12F-l(a)(3), which defined "county
or Baltimore City official", is deleted in light of
the defined terms "county" and "collector" in § 1-101
of this article.