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ROBERT L. EHRLICH, JR., Governor Ch. 296
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(e) (1) Except as provided in paragraph (2) of this subsection, an exemption
under this section shall be granted in addition to any other exemption authorized by
law.
(2) An individual may receive an exemption under this section or under
§ 7-207 of this subtitle but not under both.
(f) (1) An exemption under this section is prorated by the supervisor for any
part of a taxable year that remains after the date in the year when the disabled
veteran or the surviving spouse applies for the exemption.
(2) Notwithstanding any other provision of this article, if a dwelling is
transferred to a disabled veteran or a surviving spouse who qualifies for an exemption
under this section, the exemption applies and the property tax is abated from the date
of settlement for the purchase of the property, if the transferee applies for the
exemption within 30 days after the settlement for the purchase of the property.
(3) The Department shall adopt regulations to administer the provisions
of paragraph (2) of this subsection.
(g) (1) In the taxable years in which an exemption under this section was
authorized but not granted, the governing body of a county or a municipal corporation
may authorize, by law, a refund to an individual described below who receives an
exemption under this section:
(i) to a disabled veteran or a surviving spouse for any county
property tax paid; or
(ii) to a disabled veteran for any municipal corporation property tax
paid.
(2) A surviving spouse may apply for a refund of county property tax paid
on the dwelling house while the exemption was available, only if the surviving spouse
applies for the exemption during the 3-year period beginning with the calendar year
in which the surviving spouse initially became eligible for an exemption under this
section.
(h) (1) For the purposes of subsections (f) and (g) of this section, a county or
municipal corporation shall pay to a disabled veteran or surviving spouse interest on
the amount of a refund if:
(i) the governing body has authorized the refund;
(ii) the disabled veteran or surviving spouse is eligible and has
applied for the refund; and
(iii) the county or municipal corporation fails to make the refund
within 60 days after the eligible disabled veteran or surviving spouse has applied for
the refund.
(2) If interest is payable under this subsection:
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