CHAPTER 700
(House Bill 247)

AN ACT to add new Sections 15-5.1 and 15-5.2 to the Montgomery
County Code (1960 Edition, being Article 16 of the Public Local

1448                            LAWS OF MARYLAND                       [CH. 700

88A.

(A) Every person over the age of 65 years who has been a bona fide
resident of Charles County for the preceding five years and whose
total gross income is three thousand dollars or less per year from all
sources, and who has legal title or beneficial title to real property
located in Charles County and who has resided thereon for the pre-
ceding five years and makes such real property his or her permanent
home shall be entitled to have the sum of AN EXEMPTION FROM
COUNTY TAXES EQUAL TO THE TAX ON three thousand dollars
deducted from OF the assessed valuation of said property for the pur-

pose of county real estate taxes levied against said property by the

county AS ESTABLISHED FOR THE PURPOSE OF LEVYING FOR
COUNTY REAL ESTATE TAXES, BUT SAID EXEMPTIONS
SHALL NOT REDUCE THE ASSESSED VALUATION OF SAID
PROPERTY. If said taxable real property is owned by tenants by the
entirety, by joint tenants or by tenants in common, only one such ex-
emption shall be allowed. Such exemption shall be allowed only if the
combined gross income of said tenants does not exceed three thousand
dollars for any one year. Such exemption shall be allowed if any one of
said tenants is 65 years of age or more and if said tenant shall have re-
sided on such property for the preceding five years. No such exemp-
tion shall be allowed to any married person where the combined gross
income of husband and wife exceeds three thousand dollars per year.
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
Commissions of Charles 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 Charles 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 truth of the contents of the application and said application shall
be submitted to the said County Commissioners or their designated
agent at least twenty-one (21) calendar days before the date of final-
ity for assessment of real property ownership in Charles 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. 3. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved April 30, 1963.