MARVIN MANDEL, Governor

843

disability resulting from blindness or other disabling
cause, which is permanent in character. The surviving
spouse of a qualified disabled veteran [whose property
received the exemption prior to July 1, 1969] WHOSE
PROPERTY RECEIVED THE EXEMPTION PRIOR TO JULY 1, 1969
shall be entitled TO APPLY FOR AND RECEIVE OR TO CONTINUE
to receive the exemption from assessment for the taxable
years beginning [[ON OR AFTER]] July 1, 1972 provided
that said surviving spouse has remained unmarried and is
the owner and resident of the property that originally
received [[OR WAS ELIGIBLE FOR]] the exemption from
assessment.[.] [[, AND PROVIDED THAT THE VETERAN WAS A
RESIDENT OF MARYLAND AT THE TIKE OF DEATH. A SURVIVING
SPOUSE WHO WAS ELIGIBLE FOR AN EXEMPTION FOR ANY TAXABLE
YEAR BEGINNING ON OR AFTER JULY 1, 1972, AND ENDING ON OR
BEFORE JUNE 30, 1976, BUT WHO DID NOT MAKE A TIMELY CLAIM
OF THE EXEMPTION, MAY DO SO,]] PROVIDED THAT THE
SURVIVING SPOUSE OF A DISABLED VETERAN WHO WAS A RESIDENT
OF MARYLAND AT THE TIME OF DEATH AND WHO WAS QUALIFIED
AND ELIGIBLE FOR THIS EXEMPTION BUT DID NOT RECEIVE THE
EXEMPTION AT TIME OF DEATH, MAY APPLY FOR AND RECEIVE THE
EXEMPTION FROM ASSESSMENT FOR THE TAXABLE YEARS BEGINNING
AFTER JULY 1, 1976 PROVIDED THE SURVIVING SPOUSE HAS
REMAINED UNMARRIED AND IS THE OWNER AND RESIDENT OF THE
PROPERTY IN WHICH THE VETERAN RESIDED. PROVIDED FURTHER
THAT A SURVIVING SPOUSE WHO DOES NOT MAKE A TIMELY CLAIM
FOR THE EXEMPTION MAY DO SO WITHIN THREE YEARS FROM THE
YEAR IN WHICH THE SURVIVING SPOUSE BECAME ELIGIBLE FOR
THE EXEMPTION AND, UPON APPLICATION, SHALL RECEIVE A
REFUND FOR ANY TAX PAID ON THE PROPERTY WHILE THE
EXEMPTION WAS AVAILABLE. Permanent means that the 100%
disability must be affirmatively shown to be reasonably
certain to continue throughout the life of the veteran.
No exemption shall be granted for any disability caused
or incurred because of the misconduct of the veteran.
The veteran OR SURVIVING SPOUSE shall furnish a copy of
his honorable discharge, or certificate of release under
honorable circumstances, from active service in the armed
forces and a suitable certification from the Veterans'
Administration showing the character of the disability,
which shall not be open to public inspection, other than
by the veteran or the employees of the State or the
county or city affected thereby. In the event of the
veteran's death, the spouse shall retain the exemption
until remarriage, as long as the spouse remains the owner
of and resides on the property.

[[SECTION 2. AND BE IT FURTHER ENACTED, That a
surviving spouse who qualified for the exemption under
the provisions of Section 1 of this Act as of the
effective date of the Act shall be entitled to claim a
refund for taxes paid on the property during the period
July 1, 19 72 to July 1, 1976 or for so much of the period
as the surviving spouse was entitled to the benefit.]]

SECTION [[2]] [[3.]] 2. AND BE IT FURTHER ENACTED,
That this Act shall take effect July 1, 1976.