<?xml version='1.0' encoding='utf-8'?>
<section number="10-245" name="Exemptions" law="code" slug="sec-10-245" node_id="PTIITI17PULOLAPRGECOMA_SUBTITLE_10FITA_DIV8TAASLECO_SD8TRPAMOHOCOFETA_S10-245EX">
  <level label="a">
    <text>The provisions of this Subdivision shall not apply to any sum paid for any Trailer Park or Mobile Home Court space when:</text>
    <level label="1">
      <text>Occupied by an individual who has attained the age of 65 years by the July 1 which is the first day of the fiscal year in which the tax is levied and imposed; or</text>
    </level>
    <level label="2">
      <text>Occupied by an individual who has not attained the age of sixty-five (65) years, and whose gross income or whose combined gross income, as the case may be, did not exceed Seven Thousand Five Hundred Dollars ($7,500) for the calendar year immediately preceding the fiscal year for which the tax is levied and imposed, and who has been found to be permanently or totally disabled, either:</text>
      <level label="A">
        <text>Under the Social Security Act, Federal Civil Service, State Merit System, or the Railroad Retirement Acts or an approved, established retirement program which is contributed to by a government entity; or</text>
      </level>
      <level label="B">
        <text>If an occupant is not and has not been subject to a disability program of a governmental or public agency and the occupant has been found and certified permanently and totally disabled and the finding and certification of total and permanent disability is received and approved by the County; or</text>
      </level>
    </level>
    <level label="3">
      <text>Occupied by an individual who receives Public Assistance through the Prince George's County Department of Social Services.</text>
    </level>
  </level>
</section>
