Ch. 438                                    LAWS OF MARYLAND

(i) the disabled veteran; or

(ii) appropriate employees of the State, a
county, or a municipal corporation.                                                 

(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)  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)  (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.

(3)(I) (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:

1. (I) THE GOVERNING BODY HAS AUTHORIZED
THE REFUND;

2. (II) THE DISABLED VETERAN OR
SURVIVING SPOUSE IS ELIGIBLE AND HAS APPLIED FOR THE REFUND; AND

3. (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.

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