Md. Code, Tax - Property § 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.