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3206 LAWS OF MARYLAND Ch. 794
FOR the purpose of extending the property tax exemption
for surviving spouses of qualified disabled veterans
to subsequently acquired property, under certain
conditions; and clarifying language.
BY repealing and reenacting, without amendments,
Article 81 — Revenue and Taxes
Section 9(a)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 9(g)(1)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 9(a) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, without amendments; and
that Section 9(g)(1) of this Article and Code be and it
is hereby repealed and reenacted, with amendments; and
all to read as follows:
Article 31 - Revenue and Taxes
9.
(a) The following real and tangible personal
property shall be exempt from assessment and from State,
county and city ordinary taxation, except as otherwise
stated herein, each and all of which exemptions shall be
strictly construed:
(g) (1) (I) The property of any citizen and
resident of the State who is honorably discharged or
released under honorable circumstances from active
service in any branch of the armed forces, who has been
declared by the Veterans' Administration to have a 100[%]
PERCENT service—connected disability resulting from
blindness or other disabling cause, which is permanent in
character.
(II) The surviving spouse of a
qualified disabled veteran 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 form assessment for the taxable years beginning
July 1, 1972 [provided that said] IF THE surviving spouse
has remained unmarried and is the owner and resident of
the property [that originally received the exemption from
assessment] FOR WHICH THE EXEMPTION IS SOUGHT. [Provided
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