Maryland Code, Tax-Property § 14-801

(a) In §§ 14-801 through 14-854 of this subtitle, the following words have the meanings indicated.

(b) “Other taxing agency” means any municipal corporation or other public or quasi-public corporation that may impose a tax of any kind which is or may become a lien on real property.

(c) “Owner-occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9-105(a)(7) of this article.