J. MILLARD TAWES, Governor                        585

256A.

(a) Every person of the age of 65 years or over (1) who has been
a bona fide resident of Wicomico County for the preceding five years,
(2) whose total gross income during the particular year does
TWELVE MONTHS PRECEDING THE DATE OF APPLICA-
TION DID not exceed twenty-five hundred dollars ($2500) from all
sources, (3) who has legal or beneficial title to real property located
in Wicomico County, and (4) who has resided thereon for the pre-
ceding five years and makes that real property his or her permanent
home, is entitled to have the sum of twenty-five hundred dollars
($2500) deducted from the assessed valuation of that property for
the purpose of county real estate taxes levied against the property by
Wicomico County. If the taxable real estate is owned as tenants by
the entirety, only one such exemption shall be allowed. Also, such
exemption shall be allowed (1) only if the combined gross income of
the tenants by the entirety does not exceed the sum of twenty-five
hundred dollars ($2500) for the year TWELVE MONTHS prior to
that for which the application is made; and (2) only if one or both
the tenants by the entirety are 65 years of age or over; and it is
further provided that only one such exemption shall be allowed on
any real estate taxable to tenants by the entirety.

(B) ANYTHING HEREIN TO THE CONTRARY NOTWITH-
STANDING, ANY PERSON OR ANY TENANTS BY THE EN-
TIRETY WHOSE COMBINED GROSS ASSETS, INCLUDING
THE ASSESSED VALUE OF THE REAL PROPERTY FOR
WHICH SAID DEDUCTION IS SOUGHT, EXCEED TEN THOU-
SAND DOLLARS ($10,000.00) SHALL BE INELIGIBLE FOR
ANY DEDUCTION UNDER THIS SECTION.

(b) (C) Any person and any tenants by the entirety seeking to
have his or their residential property exempt from the taxation as
provided in this section shall first make application to the Board of
County Commissioners of Wicomico County or to a designated agent
of the Board, in writing, ON A DETAILED FORM TO BE PRE-
SCRIBED FROM TIME TO TIME BY THE COUNTY COMMIS-
SIONERS, setting forth his, her or their names, ages, place of resi-
dence, total gross income from all sources for the next preceding cal-
endar year, TWELVE MONTHS PRECEDING THE DATE OF
APPLICATION, COMBINED GROSS ASSETS, INCLUDING THE
REAL PROPERTY FOR WHICH DEDUCTION IS SOUGHT, total
consecutive years of residence in Wicomico County immediately pre-
ceding the date of the application, and the source of ownership of
the residential property for which a tax exemption is sought. Any
application for a tax exemption under the provisions of this section
shall be submitted to the County Commissioners at least 30 days
prior to the date of finality for the particular tax year. FOR WHICH
EXEMPTION IS SOUGHT. The application shall be accompanied by
an affidavit of the person OR PERSONS submitting the application,
certifying to the truth of the contents of the application. The County
Commissioners or their designated agent shall read and consider
each of these applications and shall approve or disapprove each ap-
plication prior to the date of finality, depending upon whether it does
or does not conform to the requirements of this section. A tax ex-
emption granted under this section applies only to the particular
year for which application was made as herein required.