CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

Mobile Homes

050

TOPIC:

Miscellaneous Provisions Eligibility of Trailers

010

Date Issued
7/2/79

Revision #2
5/1/88

Mobile home residents must meet the following qualifications to be deemed qualified for the Homeowners' Tax Credit Program:

1. The mobile home cannot be located in a mobile home park as defined by local zoning ordinances where an excise tax is collected by the local government.
   
2. The mobile home owner must not pay a fee for the privilege of utilizing the parking space.
   
3. The landowner must establish a separate account for the site upon which the trailer is located to qualify the owner of the trailer for the Tax Credit Program.

See COMAR 18.07.01.02B(2)