1514                           LAWS OF MARYLAND                      [CH. 725

11. Finance and Taxation Generally," subheading "Article I. In
General," and to read as follows:

11-7.1.

(a)  Every person over the age of 65 years who has been a bona
fide resident of Baltimore County for the preceding five years and
whose total gross income is three thousand dollars ($3,000) or less
per year from all sources, and who has legal title or beneficial title
to real property located in Baltimore 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) deducted from CREDITED AGAINST the
assessed valuation of the property for the purpose of County real
estate taxes levied against the property by Baltimore County. If the
taxable real estate is owned by tenants by the entirety, only one such
exemption CREDIT shall be allowed; and further, such exemption
CREDIT shall be allowed only if the combined gross income of the
tenants by the entirety, does not exceed three thousand dollars
($3,000) for any one year; and further, that such exemption CREDIT
shall be allowed if one or both of said tenants are sixty-five (65) years
of age or more, or if, either one or both of the tenants shall have
resided on such property for the preceding five years. Only one such
exemption CREDIT shall be allowed on any real estate taxable here-
under.

(b)  Every person seeking to have his residential property taxed
as provided herein shall first make application to the County Exec-
utive or his COUNCIL OR THEIR designated agent, in writing, set-
ting forth thereon his, her or their name, age, marital status, place
of residence, total gross income from all sources for the next pre-
ceding calendar year, total consecutive years of residence in Baltimore
County immediately preceding the date the application, and the source
of ownership of the residential property sought to be taxed as herein
provided. The application shall be accompanied by an affidavit of the
person making the application certifying to the truth of the appli-
cant's content, and shall be submitted to the County Executive or his
COUNCIL OR THEIR designated agent at least twenty-one (21)
calendar days before the date of finality for real property ownership
in Baltimore County of the year for which said reduction of CREDIT
AGAINST assessment, if granted hereunder, would apply. The
County Executive or his COUNCIL OR THEIR designated agent shall
read and consider each of the applications and shall approve or dis-
approve same prior to the date of finality. It shall be the duty of
County Executive or his COUNCIL OR THEIR designated agent to
notify the person making application of such approval or disapproval
by a written or printed notice within ten (10) days of his ruling.
Any person aggrieved by the ruling of the County Executive or his
COUNCIL OR THEIR designated agent shall have the right to de-
mand a hearing before the Appeal Tax Court for Baltimore County.
Such demand for a hearing shall be in writing and shall contain an
informal statement of the contention of the person demanding the
hearing. No demand for a hearing shall be granted under this sub-
section unless such demand is filed with the County Executive or his
COUNCIL OR THEIR designated agent within thirty days from the
date of the above notice. In the case of any hearings under this sub-
section, no formal proceedings shall be required and any party in in-