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MARVIN MANDEL, Governor 3207
that the]
(III) 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] FOR WHICH THE EXEMPTION IS SOUGHT,
[Provided further that a]
(IV) 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.
(V) ONCE HAVING QUALIFIED FOR AN
EXEMPTION, THE SURVIVING SPOUSE OF A QUALIFIED DISABLED
VETERAN SHALL CONTINUE TO RECEIVE THE EXEMPTION FOR ANY
SUBSEQUENTLY ACQUIRED PROPERTY TO THE EXTENT OF THE
AMOUNT OF THE PRIOR ASSESSMENT ALLOWED AS AN EXEMPTION IF
THE SURVIVING SPOUSE REMAINS UNMARRIED AND IS THE OWNER
AND RESIDENT OF THAT PROPERTY.
(VI) Permanent means that the 100[%]
PERCENT disability [must be] IS affirmatively shown to be
reasonably certain to continue throughout the life of the
veteran. [No] AN exemption [shall] MAY NOT be granted
for any disability caused or incurred because of the
misconduct of the veteran,
(VII) 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] MAY not be
open to public inspection, other than by the veteran or
the employees of the State or the county or city affected
thereby.
(VIII) 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] FOR THE PROPERTY
WHICH ORIGINALLY RECEIVED THE EXEMPTION AND FOR ANY
SUBSEQUENTLY ACQUIRED PROPERTY TO THE EXTENT OF THE
AMOUNT OF THE PRIOR ASSESSMENT ALLOWED AS AN EXEMPTION IF
THE SURVIVING SPOUSE IS THE OWNER AND RESIDENT OF THE
PROPERTY FOR WHICH THE EXEMPTION IS SOUGHT.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
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