2622

LAWS OF MARYLAND

Ch. 925

(4)    Occupied by a lessee who has attained
the age of 60 years by [the] July 1 [which is the first
day] of [the] ANY fiscal year [for] DURING which the tax
is levied and imposed; or

(5)    Occupied by a lessee who has not
attained the age of 60 years and who receives benefits as
a result of a finding of permanent and total disability
under the Social Security Act or under the Railroad
Retirement Act, and whose gross income, or whose combined
gross income, as the case may be, shall not be in excess
of $8,000 for the calendar year immediately preceding the
fiscal year for which the tax is levied and imposed. For
purposes of this paragraph "Gross Income" and "Combined
Gross Income" have the meanings indicated.

SECTION 2. AND BE IT FURTHER ENACTED, That the
provisions of this Act shall expire on July 1, 1977
without further action by the General Assembly.

SECTION 3. AND BE IF FURTHER ENACTED, That the
provisions of this legislation are hereby declared to be
severable and in case it be judicially determined that
any word, phrase, clause, item, sentence, paragraph or
subsection of this legislation be declared invalid, such
decision shall not affect the validity of the Act in its
entirety, or any part thereof, other than that so
declared to be invalid.

SECTION 4. AND BE IT FURTHER ENACTED, That this Act
is hereby declared to be an emergency measure and
necessary for the immediate preservation of the public
health and safety and having been passed by a yea and nay
vote supported by three—fifths of all the members elected
to each of the two Houses of the General Assembly, the
same shall take effect from the date of its passage.

Approved May 25, 1976.