§ 14–883
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-883 (2026)
Title 14. Procedure
Subtitle 8. Collection
§ 14–883LinkCopy Citation
(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” means:
(1)
a homeowner as defined in § 9–105 of this article; or
(2)
if a homeowner as defined in § 9–105 of this article is deceased:
(i)
the estate of the homeowner;
(ii)
the personal representative of the homeowner; or
(iii)
an heir or legatee of the homeowner who is entitled to inherit the homeowner’s dwelling.
(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.