WILLIAM DONALD SCHAEFER, Governor                            Ch. 411

Article—Tax—Property
10-204.3.

Article 16 - Montgomery County

66-3.

(A)     NOTWITHSTANDING SUBTITLE 1 OF THIS TITLE, A SPECIAL TAXING
DISTRICT THE VILLAGE COUNCIL OF FRIENDSHIP HEIGHTS MAY AUTHORIZE,
SUBJECT TO THE CONCURRENCE OF THE GOVERNING BODY OF THE COUNTY IN
WHICH THE SPECIAL TAXING DISTRICT IS LOCATED MONTGOMERY COUNTY, A
PAYMENT DEFERRAL OF SPECIAL TAXING DISTRICT PROPERTY TAX FOR
RESIDENTIAL REAL PROPERTY OCCUPIED AS THE PRINCIPAL RESIDENCE OF THE
OWNER.

(B)      AN OWNER IS ELIGIBLE FOR A PAYMENT DEFERRAL UNDER SUBSECTION
(A) OF THIS SECTION IF THE OWNER OR AT LEAST ONE OF THE OWNERS:

(1)      HAS RESIDED IN THE DWELLING FOR A PERIOD OF AT LEAST 5
CONSECUTIVE YEARS;

(2)       (I) IS AT LEAST 65 YEARS OF AGE;

(II)     HAS BEEN FOUND PERMANENTLY AND TOTALLY DISABLED
AND HAS QUALIFIED FOR BENEFITS UNDER:

1.        THE SOCIAL SECURITY ACT;

2.        THE RAILROAD RETIREMENT ACT;

3.        ANY FEDERAL ACT FOR MEMBERS OF THE UNITED
STATES ARMED FORCES; OR

4.        ANY FEDERAL RETIREMENT SYSTEM: OR

(III)    HAS BEEN FOUND PERMANENTLY AND TOTALLY DISABLED BY
A COUNTY HEALTH OFFICER; AND

(3)       MEETS THE INCOME ELIGIBILITY REQUIREMENTS DETERMINED
UNDER SUBSECTION (C) OF THIS SECTION.

(C)      THE SPECIAL TAXING DISTRICT VILLAGE COUNCIL SHALL SPECIFY:

(1)      THE AMOUNT OF THE TAX THAT MAY BE DEFERRED, NOT
EXCEEDING THE INCREASE IN THE SPECIAL TAXING DISTRICT PROPERTY TAX
FROM THE DATE THE TAXPAYER ELECTS TO DEFER THE PAYMENT OF THE TAX;

(2)       RESTRICTIONS ON THE AMOUNT OF THE REAL PROPERTY ELIGIBLE
FOR A PAYMENT DEFERRAL UNDER SUBSECTION (A) OF THIS SECTION, EXCEPT
THAT THE AMOUNT OF ELIGIBLE PROPERTY MAY NOT BE LESS THAN THE
DWELLING AND CURTILAGE, AS DETERMINED BY THE SUPERVISOR;

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