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

2. B. Terms Defined.

   1. (1) “Dwelling” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
   2. (2) “Homeowner” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
   3. (3) “Immediate family” has the meaning stated in COMAR 18.02.01.01D.
   4. (4) “Legal interest” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.
   5. (5) “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.

   6. (6) “Residential use” means use of rezoned real property either as a:

      1. (a) Dwelling; or
      2. (b) Principal residence by a homeowner's immediate family member.
   7. (7) “Rezoned real property” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland.

Authority: Tax-Property Article, §§2-201 and 8-227(c), Annotated Code of Maryland

Effective date: June 5, 1995 (22:11 Md. R. 823)