WILLIAM DONALD SCHAEFER, Governor                   Ch. 678

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 9-104(a)(5) and (8), (g), and (k)

Annotated Code of Maryland

(1986 Volume and 1986 Supplement)

BY adding to

Article - Tax - Property

Section 9-104(a)(9), (g-1), and (k-1)

Annotated Code of Maryland

(1986 Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section(s) 9-104(a)(9), (10), and (11),
respectively, of Article - Tax - Property of the Annotated Code
of Maryland be renumbered to be Section(s) 9-104(a)(10), (11),
and (12), respectively.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - Property

9-104.

(a) (1) In this section the following words have the
meanings indicated.

(5) "Dwelling" means:

(I)  FOR A HOMEOWNER WHO IS NOT A HOME
PURCHASER, a house that is:

[(i)] 1. used as the principal residence
of a homeowner and the lot or curtilage on which the house is
erected; and

[(ii)] 2. actually occupied or expected
to be actually occupied by the homeowner for more than 6 months
of a 12-month period, which actual or expected occupancy period
shall include July 1 of the taxable year for which the property
tax credit under this section is sought; OR

(II)  FOR A HOMEOWNER WHO IS A HOME PURCHASER, A
HOUSE THAT IS:

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