Ch. 104                                    2003 LAWS OF MARYLAND

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.

(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

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