Md. Code, Tax-Prop. § 14-883

Current with changes from the 2024 Legislative Session
Section 14-883 - Definitions
(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.

Md. Code, TP § 14-883

Added by 2021 Md. Laws, Ch. 382, Sec. 1, eff. 7/1/2022.