HARRY HUGHES, Governor

271

Also in the introductory language of subsection (c) of
this section, the defined term "supervisor" is
substituted for the former reference to "the assessing
authority", for clarity.

In subsections (c)(1) and (e)(1) of this section, the
phrase "health or medical condition" is substituted
for the former phrase "medical necessity or a
substantial physical convenience", for clarity.

In subsection (c)(1) of this section, the term
"licensed physician" is substituted for the former
term "licensed medical practitioner" to clarify that a
physician's substantiation is necessary.

Also in subsection (c)(1) of this section, the
reference to a "statement" is substituted for the
former reference to "sufficient evidence ...
substantiated" to clarify that a report is required
from a "licensed physician".

In subsections (c)(2) and (e)(2) of this section, the
word "affirmation" is substituted for the former word
"attestation", in light of the explanation of "oaths"
in § 1-201 of this article.

In subsection (d) of this section, the phrase "on
which the building is located", which modifies real
property, is added for clarity.

Also in subsection (d) of this section, the defined
term "real property" is substituted for the former
reference to "property", for accuracy.

Former Art. 81, § 19(a)(11)(D), which required certain
information under this section to be placed on
property tax bills, is deleted as impractical because
of the inability to put this data on tax bills.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "Department" § 1-101
"Real property" § 1-101 "Supervisor" § 1-101

SAME -- MOBILE HOMES.

DEFINITION.

THIS SECTION, "MOBILE HOME" INCLUDES A TRAILER, A HOUSE
A TRAILER COACH, OR A MOBILE HOME THAT:

(1) IS USED OR CAN BE USED FOR RESIDENTIAL PURPOSES;

(2) IS PERMANENTLY ATTACHED TO LAND OR CONNECTED TO
WATER, OR SEWAGE FACILITIES.