§ 14-883

# (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.