ROBERT L. EHRLICH, JR., Governor                              Ch. 43

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-105

Annotated Code of Maryland
(2001 Replacement Volume and 2003 Supplement)

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

Article - Tax - Property

9-105.

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

(2)     (i) "Dwelling" means:

1.       a house that is:

A.      used as the principal residence of the homeowner; and

B.      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; and

2.       the lot or curtilage on which the house is erected.
(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)     "Homeowner" means an individual who has a legal interest in a
dwelling.

(4)     "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;

- 255 -