|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ch. 489
|
|
|
|
|
|
2002 LAWS OF MARYLAND
|
|
|
|
|
|
|
|
|
|
|
|
|
|
governing body of a county or municipal corporation to provide by law for the
amount and duration of the property tax credit and any other provision
necessary to carry out the credit; 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 active
fire, rescue, or emergency medical service.
BY adding to
Article - Tax - Property
Section 9-210
Annotated Code of Maryland
(2001 Replacement Volume and 2001 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 2 FAMILIES.
(II) "DWELLING" INCLUDES THE LOT OR CURTILAGE AND
STRUCTURES NECESSARY TO USE THE REAL PROPERTY AS A RESIDENCE.
(3) "FALLEN RESCUE WORKER" MEANS AN INDIVIDUAL WHO DIES
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 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 RESCUE WORKER:
(1) IF THE DWELLING WAS OWNED BY THE FALLEN RESCUE WORKER AT
THE TIME OF THE FALLEN RESCUE WORKER'S DEATH;
(2) IF THE FALLEN RESCUE WORKER OR THE SURVIVING SPOUSE WAS
DOMICILED IN THE STATE AS OF THE DATE OF THE FALLEN RESCUE WORKER'S
|
|
|
|
|
|
|
|
|
|
- 3866 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
