Court of Special Appeals of Maryland November 1, 2001, 2217, September Term, 2000 (Bennett v. State Department of Assessments & Taxation)

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HOLLANDER, Judge.

In this case, we must determine whether a mortgage securing a homeowner’s primary residence constituted a liability for purposes of calculating the homeowner’s “net worth” and eligibility for a Homeowner’s Tax Credit. Pursuant to Md. Code (1986, 1994 Repl.Vol.), § 9-104 of the Tax-Property Article (“T.P.