J. MILLARD TAWES, GOVERNOR                         695

two years of age or over and for certain other persons sixty-five
years of age or over, the extent and measure of said exemption
and relating generally thereto.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 2-106.1 of the Montgomery County Code (1955 Edition,
being Article 16 of the Code of Public Local Laws of Maryland),
title "Montgomery County", sub-title "Administration" as said
section was enacted by Chapter 190 of the Acts of 1959, be and it
is hereby repealed and re-enacted, with amendments, to read as
follows:

2-106.1.

(a) Every widow over the age of 62 years and every other person

over the age of 65 years who has been a bona fide resident of Mont-
gomery County for the preceding five years and whose total gross
income is [three thousand dollars ($3,000)] three thousand six
hundred dollars ($3,600.00) or less per year from all sources, and
who has legal title or beneficial title to real property
located in Montgomery County and who has resided thereon for the
preceding five years and makes such real property his or her per-
manent home, shall be entitled to have the sum of [three thousand
dollars ($3,000)] three thousand six hundred dollars ($3,600.00)
deducted from the assessed valuation of said property for the pur-
pose of County real estate taxes levied against said property by the
said Montgomery County; provided, that if said taxable real estate
is owned by tenants by the entirety, by joint tenants or by tenants
in common, 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, said joint tenants or said
tenants in common does not exceed [three thousand dollars ($3,000)]
three thousand six hundred dollars ($3,600.00) for any one year;
provided, further, that such exemption shall be allowed if [either
one or both] any one of said tenants [are] is a widow sixty-two (62)
years of age or more, if not a widow, is sixty-five (65) years of
age or more, or AND if, [either one or both] any one of said tenants
SAID TENANT shall have resided on such property for the pre-
ceding five years; provided, further, however, that only one such
exemption shall be allowed on any real estate taxable hereunder [.]
; provided, further, that no such exemption shall be allowed to any
married person where the combined gross income of husband and
wife exceeds three thousand six hundred dollars ($3,600.00) per year.

(b) Every person seeking to have his residential property taxed
as provided herein shall first make application to the County Man-
ager for Montgomery County or his designated agent, in writing,
setting forth thereon his, her or their name, age, marital status,
place of residence, total gross income from all sources for the next
preceding calendar year, total consecutive years of residence in said
Montgomery County immediately preceding the date of said appli-
cation, the source of ownership of the residential property sought
to be taxed as herein provided. Said application shall be accom-
panied by an affidavit of the person making said application certi-
fying to the truth of the application's content, and said application
shall be submitted to the said County Manager or his designated
agent at least twenty-one (21) calendar days before the date of