5373
MONTGOMERY COUNTY

SEC. 2. Severability.

The provisions of this Act are severable, and if any
provision, sentence, clause, section or part thereof is
held illegal, invalid or unconstitutional or inapplicable
to any person or circumstances, such illegality,
invalidity, unconstitutionality or inapplicability shall
not affect or impair any of the remaining provision,
sentences, clauses, sections or parts of the Act or their
application to other persons or circumstances. It is
hereby declared to be the legislative intent that this
Act would have been adopted if such illegal, invalid or
unconstitutional provision, sentence, clause, section or
part had not been included therein, and if the person or
circumstances to which the Act or any part thereof is
inapplicable had been specifically exempted therefrom.

SEC. 3. Effective Date.

The County Council hereby declares that an emergency
exists and that this legislation is necessary for the
immediate protection of the public health and safety.
Therefore, this emergency legislation shall take effect
on the date on which it becomes law.

Approved January 28, 1974

Chapter 29

Bill No. 43-73

AN ACT to repeal and re—enact with amendments
subsections (a) through (f) , Section 52—11, title "Tax
credits for persons over sixty—five years of age," of
Chapter 52, title "Taxation," of the Montgomery County
Code 1972, as amended, to provide an additional real
property tax credit for a homeowner over 65 years of age;
to provide qualifications and conditions for eligibility
for receipt of the tax credit, to provide for application
for the tax credit, and to define certain terms to
provide that, until the taxable year 1977, ending June
30, 1978, in the event a homeowner received for the
taxable year beginning July 1, 1972 a local tax credit
similar to the credit provided under this section, and
the income or combined total income of that homeowner in
succeeding years remains within the eligible limits of
the taxable year beginning July 1, 1972, the amount of
tax credit allowed under this section shall not be less
than the amount of such credit received for the taxable