HARRY HUGHES, Governor                                      2657

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved May 27, 1986.

CHAPTER 705

(House Bill 11)

AN ACT concerning

Homeowner's Tax Credit - Eligibility -
Continuing Care Facilities

FOR the purpose of permitting occupants of independent living
units subject to real property taxation at continuing care
facilities for the aged to apply for the homeowner's
property tax credit program; defining certain terms;
requiring the Department of Assessments and Taxation to make
certain determinations; providing a procedure for payment of
the homeowner's property tax credit; prohibiting certain
assignment of the tax credit; and generally relating to the
homeowner's property tax credit program for occupants of
independent living units at continuing care facilities for
the aged.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 9-104(a)(9) and (c)
Annotated Code of Maryland
(1986 Volume)

BY adding to

Article - Tax - Property
Section 9-104(q)
Annotated Code of Maryland
(1986 Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

9-104.

(a) (9) "Legal interest" includes an interest in a
dwelling: