J. MILLARD TAWES, Governor                        743

fide resident of St. Mary's 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 St. Mary's 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 ($3,000.00) deducted from the assessed valuation
of said property for the purpose of County real estate taxes levied
against said property by the said St. Mary's County; provided, that
if said taxable real estate is owned as tenants by the entirety, only
one such exemption shall be allowed; provided further, such exemp-
tion shall be allowed only if the combined gross income of said tenants
by the entirety does not exceed three thousand dollars ($3,000.00)
for any one year; provided, further, that such exemption shall be
allowed if either one or both of said tenants are sixty-five (65) years
of age or more, or if either one or both of said tenants shall have
resided on such property for the preceding five years; provided,
further, however, that 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
Commissioners of St. Mary's 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 St. Mary's Coun-
ty 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 person making said application certifying to 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 finality for assess-
ment of real property ownership in St. Mary's County of the year for
which said reduction of assessment, if granted hereunder, would
apply. Thereupon, said County Commissioners or their designated
agent shall read and consider each of said applications and shall ap-
prove or disapprove same prior to said date of finality.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved April 17, 1963.

CHAPTER 499
(House Bill 658)

AN ACT to add new Sections 327A through 327H to the Code of
Public Local Laws of Dorchester County (1961 Edition, being
Article 10 of the Code of Public Local Laws of Maryland), title
"Dorchester County," to follow immediately after Section 327
thereof and to be under the new subtitle "Recreation and Parks"
creating a Board of Recreation and Parks, defining its functions,
duties and powers and authorizing the appointment of a Director