(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Combined gross income" means the combined gross income of all homeowners, if more than one, and all persons actually residing in the same dwelling, except persons whose contributions, reasonably apportionable towards the cost of upkeep, maintenance and repair of the dwelling, are in the form of fixed rental charges.
(2) "Gross income" means the total income from all sources, for the calendar year immediately preceding the fiscal year application, whether or not included in the definitions of gross income for federal
or State tax purposes, including but not limited to benefits under the Social Security Act, the United States Civil Service Commission, Veterans' Administration, or Railroad Retirement Act as these acts may be amended from time to time, gifts in excess of $300, alimony, support money, nontaxable strike benefits, public assistance received in cash grants, pensions or annuities, unemployment insurance benefits and workers' compensation benefits. Gross income shall include the net income received from business, rental or other endeavors; but in no event shall a loss from business, rental or other endeavors be used in the determination of gross income.
(3) "Maximum income level" means 80% of the median income adjusted for household size for the Baltimore Primary Metropolitan Statistical area, as defined and published annually by the United States Department of Housing and Urban Development.
(b) Exemption. Any single-family dwelling owned and occupied by any person 60 years of age or older with a combined gross income that is less than the maximum income level, or a surviving spouse with a combined gross income that is less than the maximum income level, or a person receiving disability benefits as a result of a finding of permanent and total disability under the Social Security Act, the United States Civil Service Commission, Veterans' Administration, or the Railroad Retirement Act shall be exempt from capital facilities connection charges, capital facilities assessment charges, and front foot assessment charges until the sale or transfer of the property, at which time the above charges become due and payable by the property owner.
(1985 Code, Art. 6, § 5-209) (Bill No. 74-88; Bill No. 23-04; Bill No. 78-04; Bill No. 85-20; Bill No. 98-20)