J. MILLARD TAWES, GOVERNOR                             1513

emption for county taxes in Howard County for certain persons of
sixty-five years of age or over.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 85A be and it is hereby added to the Code of Public
Local Laws of Howard County (1957 Edition, being Article 14 of the
Code of Public Local Laws of Maryland), title "Howard County", to
follow immediately after Section 85 thereof, and to read as follows:

85A. Persons sixty-five years of age. Real property tax exemption.

(a)  Every person over the age of 65 years who has been a bona
fide resident of Howard County for the preceding five years and
whose total gross income is three thousand dollars ($3,000.00) or
less per year from all sources, and who has legal title or beneficial
title to real property located in Howard County and who has resided
thereon for the preceding five years and makes such real property
his or her permanent home, shall be entitled to have the sum of
three thousand dollars ($3,000.00) deducted from the assessed valua-
tion of said property for the purpose of County real estate taxes
levied against said property by the said Howard County; provided,
that if said taxable real estate is owned as tenants by the entirety,
only one such exemption shall be allowed; provided, further, such
exemption shall be allowed only if the combined gross income of said
tenants by the entirety does not exceed three thousand dollars
($3,000.00) for any one year; provided, further, that such exemption
shall be allowed if either one or both of said tenants are sixty-five
(65) years of age or more, or if either one or both of said tenants
shall have resided on such property for the preceding five years;
provided, further, however, that only one such exemption shall be
allowed on any real estate taxable hereunder.

(b)   Every person seeking to have his residential property taxed
as provided herein shall first make application to the Board of
County Commissioners of Howard County 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 pre-
ceding calendar year, total consecutive years of residence in said
Howard County immediately preceding the date of said application,
and the source of ownership of the residential property sought to be
taxed as herein provided. Said application shall be accompanied
by an affidavit of the person making said application certifying to
the truth of the contents of the application and said application
shall be submitted to the said County Commissioners or their desig-
nated agent at least twenty-one (21) calendar days before the date of
finality for assessment of real property ownership in Howard County
of the year for which said reduction of assessment, if granted here-
under, would apply. Thereupon, said County Commissioners or their
designated agent shall read and consider each of said applications
and shall approve or disapprove same prior to said date of finality.

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

Approved May 3, 1961.