|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2007 Laws of Maryland
|
|
|
|
|
|
Ch. 565
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1) COOPERATE WITH THE DEPARTMENT IN ADOPTING A
PROCEDURE TO AUDIT THE APPLICATION FORMS SUBMITTED UNDER THIS
SECTION;
(2) NOTWITHSTANDING § 13-202 OF THE TAX - GENERAL
ARTICLE, PROVIDE ADDITIONAL INFORMATION TO THE DEPARTMENT; AND
(3) ASSIST THE DEPARTMENT IN A POSTAUDIT OF EACH
APPLICATION.
(M) (1) THE COUNTIES SHALL REIMBURSE THE DEPARTMENT FOR
THE ADMINISTRATION OF THE APPLICATION PROCESS UNDER SUBSECTION
(D)(6) OF THIS SECTION.
(2) FOR EACH FISCAL YEAR, THE REIMBURSEMENT REQUIRED
UNDER THIS SUBSECTION SHALL BE PRORATED BASED ON THE RATIO OF THE
NUMBER OF IMPROVED PROPERTIES THAT WOULD BE ELIGIBLE FOR THE CREDIT
UNDER THIS SECTION LOCATED IN THE COUNTY COMPARED TO THE TOTAL
NUMBER OF IMPROVED RESIDENTIAL PROPERTIES ELIGIBLE FOR THE CREDIT
UNDER THIS SECTION STATEWIDE AS OF JULY 1 OF THAT FISCAL YEAR.
(3) THE DEPARTMENT SHALL BILL EACH COUNTY ACCORDING TO
THE FORMULA UNDER PARAGRAPH (2) OF THIS SUBSECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That the State Department of
Assessments and Taxation, in consultation with the Comptroller of the Treasury, shall
initiate two studies of the implementation of the homestead property tax credit
eligibility application process as provided under this Act. The studies shall provide
information on:
(1) the application required bv the Department:
(2) the education and outreach methods used by the Department to
notify affected taxpayers about the required application:
(3) the aggregate number of applications received from taxpayers by
county and the methods by which applications have been submitted:
(4) the methods used bv the Department to collect, maintain, and
analyze data collected from applications;
(5) the application audit and postaudit process adopted bv the
Department: and
|
|
|
|
|
|
|
|
|
|
- 3672 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
