Ch. 776                                          LAWS OF MARYLAND

(2)  (i) "Dwelling" means a house that is:

1.  used as the principal residence of the
homeowner and the lot or curtilage on which the house is erected;
and

2.  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.

(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)  "GROSS INCOME" HAS THE MEANING STATED IN § 9-104
OF THIS SUBTITLE.

[(3)] (4) "Homeowner" means an individual who has a
legal interest in a dwelling.

[(4)] (5) "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)] (6) "Taxable assessment" means the assessment
on which the county or municipal corporation property tax rate
was imposed in the preceding taxable year less the amount of any

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