Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 2. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION |
SUBTITLE 2. POWERS AND DUTIES |
PART I. IN GENERAL |
§ 2-218. Documentation to verify that dwelling is principal residence
Latest version.
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(a) Request authorized. -- The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.
(b) Sworn affidavit regarding residency. -- 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 requested information. -- 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.