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Statutes Text

Article - Tax - Property




§14–883.

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

    (b)    “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who:

        (1)    is a dependent of the homeowner under § 152 of the Internal Revenue Code; or

        (2)    pays a reasonable amount for rent or room and board.

    (c)    “Dwelling” has the meaning stated in § 9–105 of this article.

    (d)    “Homeowner” has the meaning stated in § 9–105 of this article.

    (e)    “Ombudsman” means the State Tax Sale Ombudsman established under § 2–112 of this article.

    (f)    “Program” means the Homeowner Protection Program established under this part.

    (g)    “Tax” has the meaning stated in § 14–801 of this subtitle.



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