J. MILLARD TAWES, Governor                      701

CHAPTER 497
(Senate Bill 111)

AN ACT to repeal and re-enact, with amendments, Section 9 (35)
of Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes", sub-title "What Shall Be Taxed and
Where", to eliminate provision which restricts this section to
active servicemen during time of war.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9 (35) of Article 81 of the Annotated Code of Mary-
land (1957 Edition), title "Revenue and Taxes", sub-title "What
Shall Be Taxed and Where", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

9.

(35) (a) Grant of Exceptions. The dwelling house and the lot
or curtilage whereon the same is erected, of any citizen and resident
of this State now, or hereafter honorably discharged or released
under honorable circumstances from active service, [in time of war,]
in any branch of the armed forces, who has been or shall be declared
by the United States Veterans Administration or its successors to
have a service-connected disability from total blindness, or from
paraplegia or permanent paralysis of both legs and lower parts of
the body resulting from traumatic injury to the spinal cord or
brain, or from the amputation of both arms or both legs, or by
reason of amputation, ankylosis, progressive muscular dystrophies
or paralysis of both lower extremities, such as to preclude locomo-
tion without the aid of braces, crutches, canes or wheel chair, or who
has qualified and received a grant for specially adapted housing
under the requirements of the Veterans Administration. The dwell-
ing house and the lot or curtilage whereon the same is erected of
any blind person shall also be exempt from taxation, up to an
assessed valuation of $6,000, in any instance; and for the purpose
of this sub-section a person shall be considered blind if he has per-
manent impairment of both eyes of the following status: Central
visual acuity of 20/200 or less in the better eye, with corrective
glasses, or Central visual acuity of more than 20/200 if there is a
field defect in which the peripheral field has contracted to such an
extent that the widest diameter of visual field subtends an angular
distance no greater than twenty degrees in the better eye. Such
exemption shall be in addition to any other exemption of such per-
son's real and personal property which now is or hereafter shall be
prescribed or allowed by the Constitution or by law, but no taxpayer
shall be allowed more than one exemption under this sub-section.

(b) Filing Claim. All exemptions from taxation hereunder shall
be allowed by the assessing authority upon the filing of a claim in
writing under oath, made by or on behalf of the person claiming
the same, showing the right to the exemption, briefly describing the
property for which exemption is claimed and having annexed thereto
a certificate of the claimant's honorable discharge or release under
honorable circumstances, from active service, in time of war, in any
branch of the armed forces and a certificate from the United States
Veterans Administration or its successors, certifying to a service-
connected disability of such claimant of the character above de-