172

LAWS OF MARYLAND

Ch. 8

(1)  A DISABLED VETERAN OR A SURVIVING SPOUSE SHALL
APPLY FOR AN EXEMPTION UNDER THIS SECTION BY PROVIDING TO THE
SUPERVISOR:

(I)  A COPY OF THE DISABLED VETERAN'S DISCHARGE
CERTIFICATE FROM ACTIVE SERVICE IN THE ARMED FORCES; AND

(II)  ON THE FORM PROVIDED BY THE DEPARTMENT, A
CERTIFICATION OF THE DISABLED VETERAN'S DISABILITY FROM THE
VETERANS' ADMINISTRATION.

(2)  THE DISABLED VETERAN'S CERTIFICATE OF DISABILITY
MAY NOT BE INSPECTED BY INDIVIDUALS OTHER THAN:

(I)  THE DISABLED VETERAN; OR

(II)  APPROPRIATE EMPLOYEES OF THE STATE, A
COUNTY, OR A MUNICIPAL CORPORATION.

(E)  LIMITATIONS ON EXEMPTION.

(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)  PRORATING EXEMPTION.

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.

(G)  REFUND OF PROPERTY TAX.

(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.