168

LAWS OF MARYLAND

Ch. 8

AN EXEMPTION UNDER THIS SECTION SHALL BE PRORATED BY THE
SUPERVISOR FOR ANY PART OF A TAXABLE YEAR THAT REMAINS AFTER THE
DATE IN THE YEAR WHEN THE BLIND INDIVIDUAL OR SURVIVING SPOUSE
APPLIES FOR THE EXEMPTION.

(F) REFUND OF PROPERTY TAX.

(1)  THE GOVERNING BODY OF A MUNICIPAL CORPORATION MAY
AUTHORIZE, BY LAW, A REFUND TO A BLIND INDIVIDUAL WHO RECEIVES AN
EXEMPTION UNDER THIS SECTION FOR ANY MUNICIPAL CORPORATION
PROPERTY TAX PAID IN THE TAXABLE YEARS IN WHICH AN EXEMPTION WAS
AUTHORIZED BUT NOT GRANTED.

(2)  A MUNICIPAL CORPORATION MAY NOT AUTHORIZE A
REFUND FOR A SURVIVING SPOUSE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (g)(2), as they related to the exemption for a
blind individual or the surviving spouse of a blind
individual, and (3) through (5).

Throughout this section, the word "individual" is
substituted for the defined term "person", for
clarity.

Subsection (a)(2) of this section is revised as a
definition of "blind individual", for brevity and
clarity.

In the introductory language of subsection (a)(3) of
this section, the defined term is changed from the
former word "property" to "dwelling house" to avoid
confusion with the definition of "property" in § 1-101
of this article and to clarify that the exemption is
for the "dwelling house".

In subsection (a)(3)(i) and (ii) of this section, the
defined term "real property" is substituted for the
former word "dwelling", for clarity.

Also in subsection (a)(3)(i) of this section, the
former reference to "located in the State" is deleted
as superfluous.

In subsection (a)(3)(i)l. and (e) of this section,
the defined terms "blind individual" and "surviving
spouse" are substituted for the former references to
"the person entitled to an[y] exemption hereunder",
which may mean either a "blind individual" or a
"surviving spouse".

In subsection (a)(3)(ii) of this section, the former
phrase "on which it is located", which modified "lot
or curtilage", is deleted as superfluous.