Md. Code, Tax - Property § 2-218
This is the official text of Md. Code, Tax - Property § 2-218, part of Maryland’s Code, Tax - Property — governs property taxation.
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§2–218.
Official statutory text
(a) The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.
(b) The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:
(1) voting;
(2) driver’s license address; and
(3) income tax filing.
(c) Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.
(b) The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:
(1) voting;
(2) driver’s license address; and
(3) income tax filing.
(c) Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.
Status: in_force · Read it on the official government site
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