<?xml version='1.0' encoding='utf-8'?>
<chapter num="01" heading="The Blind" title_num="18" subtitle_num="06">
  <regulation prefix="Regulation" num=".01" heading="Receiving Exemption.">
    <paragraph num="A.">
      <text>The property of a blind person, held with the spouse as tenants by the entireties, is entitled to exemption.</text>
    </paragraph>
    <paragraph num="B.">
      <text>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.</text>
    </paragraph>
  </regulation>
  <annotations>
    <annotation type="Authority">Tax-Property Article, §§2-201, 2-202, 5-101, and 7-207, Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date: January 7, 1982 (8:26 Md. R. 2106)</annotation>
  </annotations>
</chapter>