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Ch. 564
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Martin O'Malley, Governor
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Article - Tax - Property
9-105.
(d) (1) [The] SUBJECT TO THE PROVISIONS OF PARAGRAPH (6) OF
THIS SUBSECTION, THE Department shall authorize and the State, a county, or a
municipal corporation shall grant a property tax credit under this section for a taxable
year unless during the previous taxable year:
(i) the dwelling was transferred for consideration to new
ownership;
(ii) the value of the dwelling was increased due to a change in
the zoning classification of the dwelling initiated or requested by the homeowner or
anyone having an interest in the property;
(iii) the use of the dwelling was changed substantially; or
(iv) the assessment of the dwelling was clearly erroneous due to
an error in calculation or measurement of improvements on the real property.
(6) (I) TO QUALIFY FOR THE CREDIT UNDER THIS SECTION, A
HOMEOWNER SHALL SUBMIT AN APPLICATION FOR THE CREDIT TO THE
DEPARTMENT AS PROVIDED IN THIS PARAGRAPH.
(II) THE APPLICATION SHALL:
1. BE MADE ON THE FORM THAT THE DEPARTMENT
PROVIDES;
2. PROVIDE THE INFORMATION REQUIRED BY THE
FORM; AND
3. INCLUDE A STATEMENT BY THE HOMEOWNER
UNDER OATH THAT THE FACTS STATED IN THE APPLICATION ARE TRUE,
CORRECT, AND COMPLETE.
(III) THE DEPARTMENT MAY NOT AUTHORIZE AND THE
STATE, COUNTY, AND MUNICIPAL CORPORATION MAY NOT GRANT THE
PROPERTY TAX CREDIT UNDER THIS SECTION FOR A DWELLING UNLESS AN
APPLICATION IS FILED WITH THE DEPARTMENT AS REQUIRED UNDER THIS
PARAGRAPH:
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- 3667 -
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