Ch. 776

LAWS OF MARYLAND

(3)  IF A CREDIT IS GRANTED FOR AN ELIGIBLE
APPLICATION RECEIVED AFTER MAY 1, PROPERTY TAX IS NOT DUE ON THE
PROPERTY UNTIL 30 DAYS AFTER THE REVISED TAX BILL IS SENT TO THE
HOMEOWNER.

(4)  IF A MUNICIPAL CORPORATION ISSUES A TAX BILL
SEPARATE FROM THE COUNTY TAX BILL, THE COUNTY MAY REQUIRE THE
HOMEOWNER TO SUBMIT:

(I)  THE SEPARATE TAX BILL; OR

(II)  PROOF OF PAYMENT OF THE SEPARATE TAX BILL.

SECTION 2. AND BE IT FURTHER ENACTED, That any homeowner
who receives a property tax credit under § 9-105 of the Tax
Property Article for the taxable year 1988-1989 1989-1990, and
who does not receive the credit for the taxable year 1989-1990
1990-1991 or 1990-1991 1991-1992, on the basis of either income
or failure to file an application, shall receive the following
property tax credits in the year in which the homeowner does not
receive the credit under § 9-105 of the Tax - Property Article:

(1)  For the taxable year 1989-1990 1990-1991, a
credit equal to 50% of the credit received under § 9-105 of the
Tax - Property Article for the taxable year 1988-1989 1989-1990;
and

(2)  For the taxable year 1990-1991 1991-1992, a
credit equal to 25% of the credit received under § 9-105 of the
Tax - Property Article for the taxable year 1988-1989 1989-1990.

SECTION 3 AND BE IT FURTHER ENACTED, That the publisher of
the Annotated Code, in consultation with the Director of the
Department of Legislative Reference, shall correct any statutory
cross-reference in this Act which is rendered obsolete by Chapter
2 of the Acts of the General Assembly of 1988.

SECTION 3 4. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1988.

Approved May 27, 1988.

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