1284

LAWS OF MARYLAND

Ch. 378

for GOOD [extraordinary] cause shown by the moving party and
only with the permission of the administrative judge of the
court where the matter is pending.

(b) The judges of the Court of Appeals of Maryland are
authorized to establish additional rules of practice and
procedure for the implementation of this section in the
Criminal Court of Baltimore City and in the various circuit
courts throughout the State of Maryland.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 6, 1980.

CHAPTER 379

(House Bill 209)

AN ACT concerning

Property Tax Credits - Land Installment Contracts

FOR the purpose of including the interest of a land
installment purchaser within the definition of "legal
interest" with regard to property tax credits.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-l(a)(7) and 12F-7(b)(2)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

12F-1.

(a) (7) "Homeowner" means every person who by July 1
of the taxable year in which the credit is to be allowed,
actually resides in a dwelling in which the person has a
legal interest. Legal interest includes A PURCHASE PURSUANT
TO A LAND INSTALLMENT CONTRACT, AS DEFINED BY § 10-101(B) OF
THE REAL PROPERTY ARTICLE, AND any life estate, whether as
sole owner, joint tenant, tenant in common, tenant by the
entireties or through membership in a cooperative.

12F-7.