[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.