3146                                          LAWS OF MARYLAND                                      Ch. 822

7-207.

(f) (1) The governing body of a COUNTY OR A municipal
corporation may authorize, by law, a refund to a blind individual
who receives an exemption under this section for any COUNTY OR
municipal corporation property tax paid in the taxable years in
which an exemption was authorized but not granted.

(2) A COUNTY OR municipal corporation may not
authorize a refund for a surviving spouse.

7-503.

(a)  (1) In this subsection, "essential service facilities"
includes dining halls, community rooms, and infirmaries.

(2) Real property that meets the requirements of
subsection (b) of this section is not subject to property tax if:

(i) the owner of the real property is:

1.  a person who meets the ownership
requirements of § 7-202 of this title;

2.  a nonprofit corporation that is exempt
from income tax under Article 81, § 288(d) of the Code; or

3.  a nonprofit housing corporation as
defined in Article 44A, § 3 of the Code; and

(ii) the owner of the real property is engaged
solely in constructing, operating, or managing rental housing and
other related essential service facilities that:

1.  are substantially completed or
substantially rehabilitated on and after July 1, 1973, or, in
Montgomery County, substantially completed or substantially
rehabilitated on and after January 1, 1968;

2.  are PARTIALLY OR TOTALLY financed
under a government program that provides housing for low income
families; and

3.  are operated on a nonprofit   basis with
the revenues from the operation of the housing and     facilities
controlled under the government program in order not   to produce
any net income.

8-104.

(b)  Notwithstanding a revaluation under subsection (c) of
this section, the Department or supervisor shall value all real
property once in every [3-year cycle] 3 YEARS based on a physical
inspection of the real property.