1184                             Laws of Maryland                       [Ch. 690

county, and makes such property his or her permanent home. If
said taxable real estate is owned as tenants by the entirety, only
one such exemption shall be allowed; and such exemption shall be
allowed only if the combined gross income of said tenants by the
entirety does not exceed twelve hundred dollars ($1,200.) for any
one year. Such exemption shall be allowed if either one or both of
said tenants are sixty-five (65) years of age or more, and if either
one or both of said tenants shall have resided on such property for
the preceding five years. Only one such exemption shall be allowed
on any real estate taxable hereunder.

(b) Every person claiming the exemption authorized herein shall
first make application to the Board of County Commissioners or
their designated agent, in writing, setting forth thereon his, her or
their name, age, place of residence, total gross income from all
sources for the next preceding calendar year, total consecutive years
of residence in the county immediately preceding the date of applica-
tion, and the source of ownership of the residential property for
which the exemption is claimed as herein provided. The application
shall be accompanied by an affidavit of the person making the ap-
plication certifying to the truth of the contents of the application,
and the application shall be submitted to the County Commissioners
or their designated agent at least twenty-one (21) calendar days be-
fore the date of finality for real property taxes in the county of the
year for which the exemption, if granted hereunder, would apply.
The County Commissioners or their designated agent shall consider
each of the applications and shall approve or disapprove same prior
to the date of finality.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved May 3, 1961.

CHAPTER 690

(House Bill 854)

AN ACT to repeal and re-enact, with amendments, Section 523 of
Article 27 of the Annotated Code of Maryland (1957 Edition), title
"Crimes and Punishments", sub-title "Sabbath Breaking", and to
repeal Sections 526 and 527 of the said Article and sub-title of
the Code, to change the hours for operation of motion pictures
on Sunday in Carroll County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 523 of Article 27 of the Annotated Code of Maryland
(1957 Edition), title "Crimes and Punishments", sub-title "Sabbath
Breaking", be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.