Chapter 01. The Blind
Regulation .01 Receiving Exemption.LinkCopy Citation
A.
The property of a blind person, held with the spouse as tenants by the entireties, is entitled to exemption.
B.
In tenancy in common and joint tenancy, the exemption is applied only to the undivided interest of the joint tenant or tenant in common, not against the total assessed valuation.
Chapter annotations
Authority: Tax-Property Article, §§2-201, 2-202, 5-101, and 7-207, Annotated Code of Maryland
History: Effective date: January 7, 1982 (8:26 Md. R. 2106)