In this chapter, the following terms have the meanings indicated. Terms Defined. “Dwelling” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. “Homeowner” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. “Immediate family” has the meaning stated in COMAR 18.02.01.01D. “Legal interest” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. “Principal residence” means the one location where the user of rezoned real property regularly resides and is the location designated by the user for the legal purposes of voting, obtaining a driver's license, and filing income tax returns. “Residential use” means use of rezoned real property either as a: Dwelling; or Principal residence by a homeowner's immediate family member. “Rezoned real property” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. If a residential use assessment is terminated under Tax-Property Article, §8-228(a), Annotated Code of Maryland, the homeowner who paid taxes based on the residential use assessment shall pay the penalty imposed by Tax-Property Article, §8-228(b), Annotated Code of Maryland. If a part of any rezoned real property is: Subdivided by a recorded plat, the penalty is due and payable at the time the plat is recorded; Used for a purpose other than a residential use, the penalty is due and payable at the time the Department determines the other use to have begun; or Transferred to someone other than an immediate family member of the homeowner, the penalty is due and payable at the time the property is transferred on the assessment books or records. Tax-Property Article, §§2-201 and 8-227(c), Annotated Code of Maryland Effective date: June 5, 1995 (22:11 Md. R. 823)