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."), James Bennett, appellant, pro se, applied for a Homeowners' Tax Credit for the 1996 tax...
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