ROBERT L. EHRLICH, JR., Governor

Ch. 104

(4) "Surviving spouse" means a surviving spouse, who has not remarried,
of a fallen POLICE LAW ENFORCEMENT OFFICER OR rescue worker.

(b)     The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may grant, by law, a property tax credit under this
section against the county or municipal corporation property tax imposed on a
dwelling that is owned by a surviving spouse of a fallen POLICE LAW ENFORCEMENT
OFFICER OR rescue worker:

(1)     if the dwelling was owned by the fallen POLICE LAW ENFORCEMENT
OFFICER OR rescue worker at the time of the fallen POLICE LAW ENFORCEMENT
OFFICER'S OR rescue worker's death;

(2)     if the fallen POLICE LAW ENFORCEMENT OFFICER OR rescue worker
or the surviving spouse was domiciled in the State as of the date of the fallen POLICE
LAW ENFORCEMENT OFFICER'S OR rescue worker's death and the dwelling was
acquired by the surviving spouse within 2 years of the fallen POLICE LAW
ENFORCEMENT OFFICER'S OR rescue worker's death; or

(3)     if the dwelling was acquired after the surviving spouse qualified for a
credit for a former dwelling under item (1) or (2) of this subsection, to the extent of the
previous credit.

(c)     A county or municipal corporation may provide, by law, for:

(1)     the amount and duration of a property tax credit allowed under this
section; and

(2)     any other provision necessary to carry out the provisions of this
section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1 June 1, 2003 and shall be applicable to all taxable years beginning after June
30, 2003.

Approved April 22, 2003.

CHAPTER 104
(House Bill 731)

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

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