In this section, the following terms have the meanings indicated. “Director” means the Director of Finance or designee. “Dwelling” means real property that is occupied by not more than 2 families. “Dwelling” includes the lot or curtilage and structures necessary to use the real property as a residence. “Fallen hero” means, except as specified in subparagraph (ii) of this paragraph, any individual who dies:as a result of or in the course of employment as a Baltimore City law enforcement officer; or while in the active service of a Baltimore City fire, rescue, or emergency-medical service. “Fallen hero” does not include any individual whose death was the result of his or her willful misconduct or his or her abuse of alcohol or drugs. A real property tax credit is granted against the City property tax imposed on a dwelling if:the dwelling is owned by the surviving spouse of a fallen hero; the dwelling is the surviving spouse’s legal residence; the surviving spouse has not remarried; and either:the dwelling was owned by the fallen hero at the time of his or her death; the fallen hero or the surviving spouse was domiciled in the State at the time the fallen hero died and the dwelling was acquired by the surviving spouse within 2 years of the death; or the dwelling was acquired after the surviving spouse qualified for a credit under item (4)(i) or (ii) of this subsection for a former dwelling, to the extent of the previous credit. The credit granted under this section continues from year to year, without further application by the surviving spouse. The amount of the credit granted under this section is 100% of the City property tax imposed on the dwelling. The Director may:subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to carry out this section; settle disputed claims that arise in connection with the credit granted by this section; and delegate powers, duties, or functions in connection with the administration of the credit to any employee of the City. Ord. 04-664 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.