PARRIS N. GLENDENING, Governor

Ch. 175

(f)     When a tax bill is sent to a taxpayer who may be eligible for a property tax
credit under this section, the Mayor and City Council of Baltimore City or the
appropriate governing body shall give notice of the property tax credit under this section
to the taxpayer.

(g)     (1) A taxpayer must apply to receive a tax credit under this section.

(2)     Except in Frederick County, if a taxpayer fails to apply for a property tax
credit under this section on or before October 1 of each taxable year, the property tax
credit may not be granted.

(3)     In Frederick County, a taxpayer may apply for a property tax credit
under this section on or before October 1 of the taxable year, and the property tax credit
received shall continue from year to year until the property is conveyed.

(4)     A taxpayer shall state under oath that the facts in the application are
true.

(h) Each governing body that grants a property tax credit under this section shall
submit to the Department a copy of the law granting the credit.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1996 and shall be applicable to all taxable years beginning after June 30, 1997.

Approved April 30, 1996.

CHAPTER 175
(House Bill 7)

AN ACT concerning

Education - School System Performance Audit Annual Budgets, Performance Audits, and

Compliance Maintenance of Effort

FOR the purpose of making certain annual school budget requirements applicable to
Baltimore City; requiring county boards of education to include certain information
with their budgets; altering certain categories required to be included in the annual
budget prepared by each county board of education; requiring county boards to make
certain reports after taking certain actions: requiring the Maryland State
Department of Education to contract for a performance audit of a county school
system at the request of the county governing body under certain circumstances;
defining a certain term; providing that the cost of the performance audit shall be
shared equally between the county governing body and the county school board;
allowing county governing bodies and county boards to agree on performance
audits; providing for certain reports; defining certain terms; altering certain local
primary and secondary education funding requirements; establishing certain procedures
in cases where a county board has failed to comply with certain requirements; excluding
certain costs from the calculation of certain local primary and secondary education
funding requirements under certain circumstances; providing that the State Board

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