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Session Laws, 2005
Volume 752, Page 3122   View pdf image
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Ch. 536                                    2005 LAWS OF MARYLAND BODY OF A COUNTY OR MUNICIPAL CORPORATION UNDER § 9-109 OR § 9-109.1 OF
THIS TITLE ARTICLE AND APPLIES ONLY TO THE EXTENT THAT THE CREDIT IS
GRANTED. 9-105. (a) (1) In this section the following words have the meanings indicated. (2) (i) "Dwelling" means: 1. a house that is: A. used as the principal residence of the homeowner; and B. actually occupied or expected to be actually occupied by
the homeowner for more than 6 months of a 12 month period beginning with the date
of finality for the taxable year for which the property tax credit under this section is
sought; and 2. the lot or curtilage on which the house is erected. (ii) "Dwelling" includes: 1. a condominium unit that is occupied by an individual who
has a legal interest in the condominium; 2. an apartment in a cooperative apartment corporation that
is occupied by an individual who has a legal interest in the apartment; and 3. a part of real property used other than primarily for
residential purposes, if the real property is used as a principal residence by an
individual who has a legal interest in the real property. (3)     "Homeowner" means an individual who has a legal interest in a
dwelling or who is an active member of an agricultural limited liability company that
has a legal interest in a dwelling. (4)     "Legal interest" means an interest in a dwelling:
(i) as a sole owner; (ii)    as a joint tenant; (iii) as a tenant in common; (iv)    as a tenant by the entireties; (v)     through membership in a cooperative; (vi) under a land installment contract, as defined in § 10-101 of the
Real Property Article; or (vii) as a holder of a life estate. (5) "Taxable assessment" means the assessment on which the State,
county, or municipal corporation property tax rate was imposed in the preceding - 3122 -


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Session Laws, 2005
Volume 752, Page 3122   View pdf image
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