Ch. 103                                    2003 LAWS OF MARYLAND

CHAPTER 103
(Senate Bill 595)

AN ACT concerning

Property Tax Credit - Surviving Spouse of a Police Law Enforcement Officer

FOR the purpose of authorizing the governing body of a county or municipal
corporation to grant, by law, a county or municipal corporation property tax
credit for a dwelling house owned by a surviving spouse of an individual who
died as a result of an injury or disease incurred during the course of employment
as a police law enforcement, officer under certain circumstances; providing for
the application of this Act; and generally relating to a property tax credit under
certain circumstances for a dwelling house owned by a surviving spouse of an
individual who died as a result of an injury or disease incurred during the course
of employment as a police law enforcement officer.

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-210

Annotated Code of Maryland
(2001 Replacement Volume and 2002 Supplement)

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

Article - Tax - Property

9-210.

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

(2)     (i) "Dwelling" means real property that:

1.       is the legal residence of a surviving spouse; and

2.       is occupied by not more than two families.

(ii) "Dwelling" includes the lot or curtilage and structures
necessary to use the real property as a residence.

(3)     "Fallen POLICE LAW ENFORCEMENT OFFICER OR rescue worker"
means an individual who dies:

(I)      AS A RESULT OF OR IN THE COURSE OF EMPLOYMENT AS A
POLICE LAW ENFORCEMENT OFFICER; OR

(II)     while in the active service of a fire, rescue, or emergency
medical service, unless the death was the result of the individual's own willful
misconduct or abuse of alcohol or drugs.

- 1252 -