revoke the decree because an improper distribution has been
ordered. If the court finds that an improper distribution has
been ordered, the court shall revoke the decree and shall
direct restitution as equity and justice require.
(d) Reporting.--
(1) No later than five years after the effective date of
this section, the Local Government Commission shall conduct a
study of the small estate primary residence affidavit created
under this section.
(2) No later than six years after the effective date of
this section, the Local Government Commission shall submit a
report on the programs established under this section to the
General Assembly and shall provide recommendations on the
continuation, expansion or termination of the Small Estate
Primary Residence Affidavit Pilot Program.
(e) Realty transfer tax.--A county, city or school district
that is due a payment of a realty transfer tax as a result of a
transfer of property under this section may waive, refund or
exempt the realty transfer tax subject to this section.
(f) Expiration.--This section shall expire seven years after
the effective date of this subsection.
(g) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"County property office." The recorder of deeds, register of
wills or other county government office responsible for the
transfer of deeds within a county.
"Primary residence." Residential real property primarily
used as a home with a gross value no more than $150,000.
"Program." The Small Estate Primary Residence Affidavit
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