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Martin O'Malley, Governor
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Ch. 565
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(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:
1. ON OR BEFORE SEPTEMBER 1 WITHIN 90 180
DAYS FOLLOWING THE DATE THE DWELLING IS TRANSFERRED FOR
CONSIDERATION TO NEW OWNERSHIP, FOR A DWELLING THAT IS TRANSFERRED
FOR CONSIDERATION TO NEW OWNERSHIP AFTER DECEMBER 31, 2007; OR
2. ON OR BEFORE DECEMBER 31, 2012, FOR A
DWELLING THAT WAS LAST TRANSFERRED FOR CONSIDERATION TO NEW
OWNERSHIP ON OR BEFORE DECEMBER 31, 2007.
(IV) THE DEPARTMENT SHALL PROVIDE A HOMEOWNER THE
OPTION TO SUBMIT THE APPLICATION REQUIRED UNDER THIS PARAGRAPH
ELECTRONICALLY ON THE DEPARTMENT'S WEBSITE.
(L) THE COMPTROLLER SHALL:
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- 3671 -
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