Md. Code Regs. 18.18.01.01

Current through Register Vol. 51, No. 22, November 1, 2024

Section 18.18.01.01 - Definitions

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) "Affidavit" means a sworn statement in writing on a form furnished by the Department and containing an oath or affirmation set forth in Maryland Rule 1-304, Annotated Code of Maryland.

(2) "Applicant" means a person applying for enrollment in the Homeowner Protection Program as defined in Tax-Property Article, §14-883, Annotated Code of Maryland.

(3) "Combined income" has the meaning stated in Tax-Property Article, §14-883, Annotated Code of Maryland.

(4) "Dependent" has the meaning stated in 26 U.S.C.A. § 152, United States Annotated Code.

(5) "Dwelling" has the meaning stated in Tax-Property Article, §14-883, Annotated Code of Maryland.

(6) "Enrollee" means an applicant enrolled in the Homeowner Protection Program.

(7) "Homeowner" has the meaning stated in Tax-Property Article, §14-883, Annotated Code of Maryland.

(8) "Ombudsman" has the meaning stated in Tax-Property Article, §14-883, Annotated Code of Maryland.

(9) "Program" has the meaning stated in Tax-Property Article, §14-883, Annotated Code of Maryland.

(10) "Total outstanding tax debt" means the full amount of any property tax lien, any amount paid to the holder of a property tax sale certificate, or any other charge paid by the Department on behalf of a Program enrollee under Tax-Property Article, §14-801, Annotated Code of Maryland, including any interest as determined by the Department.

Md. Code Regs. 18.18.01.01

Regulation .01 adopted effective 49:25 Md. R.1041-1070, eff. 12/12/2022