(a) Generally. The Controller shall make a refund of County property taxes to a blind individual who receives an exemption under the Tax-Property Article, § 7-207, of the State Code, and to a disabled veteran or a surviving spouse who receives an exemption under the Tax-Property Article, § 7-208, of the State Code.
(b) Which taxes refunded. The taxes refunded shall be those taxes paid in the taxable years in which an exemption was authorized by law but not granted. A refund may not be made for a year or portion of a year that is more than five years preceding the date of application for the refund.
(1985 Code, Art. 6, § 1-106) (Bill. No. 27-99; Bill No. 17-00)