1476                            LAWS OF MARYLAND                      [CH. 709

in Carroll County for persons over the age of sixty-eight years
whose total net income is less than $1,200 per year.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 315B of Article 7 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Carroll County," subtitle "Revenue
and Taxes," said section having been enacted by Chapter 704 of the
Laws of 1955, be and it is hereby repealed, and to enact in lieu thereof
a new Section 315B, to read as follows:

315B.

(a)   The County Commissioners of Carroll County for purposes
of county real property taxes levied by Carroll County are authorized
to grant an exemption of A TAX EXEMPTION IN AN AMOUNT
EQUAL TO THE TAX ON thirty-five hundred dollars ($3,500) from
OF the assessed valuation of the real property of any person over the
age of sixty-eight (68) years who has been a bona fide resident of Car-
roll County for the preceeding five years and whose total gross income
is twelve hundred dollars ($1,200) or less per year from all sources,
and who has legal or beneficial title to real property in the 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 exemp-
tion shall be allowed; and such exemption shall be allowed only if
the combined gross income of said tenants by the entirety does not
exceed twenty-four hundred dollars ($2,400) for any one year. Such
exemption shall be allowed if either one or both of said tenants are
sixty-eight (68) 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, AND SAID TAX EXEMPTION SHALL
NOT REDUCE THE ASSESSED VALUATION OF SAID PROP-
ERTY.

(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 application
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 before 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, 1963.

Approved April 30, 1963.