[Adopted 5-5-2008 by Ord. No. 709-08]
In this article the following words have the
meanings indicated:
Real property located in the incorporated limits of the Town
of Bel Air that is the legal residence of a surviving spouse, including
the lot or curtilage and structures necessary to use the real property
as a residence, provided that the dwelling is occupied by not more
than two families.
An individual who dies while as a result of or in the course
of employment as a law enforcement officer or while in the active
service of fire, rescue, or emergency medical service, unless the
death was the result of the individual's own willful misconduct or
abuse of alcohol or drugs.
A surviving spouse, who has not remarried, of a fallen law
enforcement officer or rescue worker.
In accordance with the provisions of the Tax-Property
Article, Title 9, § 9-210 of the Annotated Code of Maryland,
there is hereby established the following property tax credit:
A.Â
A one-hundred-percent exemption for a dwelling located
in the municipal boundaries of the Town of Bel Air that is owned by
a surviving spouse of a fallen law enforcement officer or rescue worker
at the time of the fallen law enforcement officer's or rescue worker's
death if:
(1)Â
The dwelling was owned by the fallen law enforcement
officer or rescue worker at the time of the fallen law enforcement
officer's or rescue worker's death;
(2)Â
The fallen law enforcement officer or rescue worker
or the surviving spouse was domiciled in the incorporated limits of
the Town of Bel Air as of the date of the fallen law enforcement officer's
or rescue worker's death and the dwelling was acquired by the surviving
spouse within two years of the fallen law enforcement officer's or
rescue worker's death; or
To receive a credit under this article, the
surviving spouse shall provide certification that states that the
fallen law enforcement officer or rescue worker died while in active
service of a fire, rescue, law enforcement or emergency medical service
and that the fallen law enforcement officer or rescue worker's death
was not the result of the individual's own willful misconduct or abuse
of alcohol or drugs.
After initial eligibility is determined by the
Town of Bel Air Director of Finance, to continue to receive the tax
credit, prior to June 1 of each year the surviving spouse shall provide
certification to the Director that:
