[Adopted 12-3-2007 by Ord. No. 2007-40]
There is hereby established a local supplement
to homeowners property tax credit against the property tax imposed
by the Town on real property.
The local supplement to homeowners tax credit
shall be in the amounts and duration and subject to all eligibility
requirements as authorized by the county in which the real property
is located as its ”Local Supplement to Homeowners Property Tax
Credit" and as is authorized by, and subject to, the provisions set
forth in the Annotated Code of Maryland, Tax-Property Article, §§ 9-215
and 9-104.
This local supplement to homeowners property
tax credit is to be administered by the Maryland Department of the
Comptroller and State Department of Assessments and Taxation provided
by the Annotated Code of Maryland, Tax-Property article.
Any person who knowingly submits a false or
fraudulent application, or withholds information, to obtain a tax
credit under this article shall repay the Town for all amounts credited
and all accrued interest and penalties that would apply to those amounts
as overdue taxes, and, in addition, be subject to all fines and other
penalties as may be provided by law. The Town may enforce this section
by appropriate legal action. A person who violates this section is
liable for all court costs and expenses of the Town in any civil action
brought by the Town against the violator.
