Ch. 561

LAWS OF MARYLAND

(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.

(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:

(i) the county or municipal corporation shall
pay interest at the rate the county or municipal corporation
charges on overdue taxes; and

(ii) Interest shall accrue from the date the
application is filed with the county or municipal corporation.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988 and shall apply to all taxable years
beginning on or after July 1, 1988.

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