366                               Laws of Maryland                       [Ch. 288

CHAPTER 288
(Senate Bill 428)

AN ACT to add new Section 179A to the Code of Public Local Laws
of Washington County (1957 Edition, being Article 22 of the Code
of Public Local Laws of Maryland), title "Washington County",
sub-title "County Commissioners", to follow immediately after
Section 179 thereof, to provide for a partial exemption for county
taxes in Washington 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 179A be and it is hereby added to the Code of Public
Local Laws of Washington County (1957 Edition, being Article 22
of the Code of Public Local Laws of Maryland), title "Washington
County", sub-title "County Commissioners", to follow immediately
after Section 179 thereof, and to read as follows:

179A.

(a)  Every person over the age of 65 years who has been a bona
fide resident of Washington County for the preceding five years and
whose total gross income is twelve hundred dollars ($1,200.00) or
less per year from all sources, and who has legal title or beneficial
title to real property located in Washington 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
valuation of said property for the purpose of County real estate taxes
levied against said property by the said Washington County; pro-
vided, that if said taxable real estate is owned as tenants by the en-
tirety, 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 twelve hundred dollars
($1,200.00) 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 Washington 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 preceding
calendar year, total consecutive years of residence in said Washington
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 applicant's content, and said application shall be submitted to

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.