J. MILLARD TAWES, Governor                        15

poration, association, or other legal entity, with the privilege to use
or possess such property in connection with a business conducted for
profit, except where the use is by way of a concession for occupancy
of a public airport, park, market, fairground, or similar property,
which is available to the use of the general public, shall be subject
to taxation in the same amount and to the same extent as though the
lessee or user were the owner of such property; provided, that the
foregoing shall not apply to federal or State property for which
negotiated payments are made in lieu of taxes by any of the afore-
said owners, nor shall it apply to any real or personal property
which is owned by the federal or State governments and which is in
the possession of any person, persons or corporation who or which
is engaged in (1) the manufacture, construction, or assembling of
equipment, supplies or component parts thereof, to be used for na-
tional defense purposes, or (2) research or development for national
defense purposes, nor shall it apply to port facilities owned by the
federal or State governments (or any agencies or instrumentality
thereof) or by any political subdivision of the State of Maryland.
[Provided further that for purposes of municipal and county taxation
in the counties of Allegany, Anne Arundel, Montgomery, and Wash-
ington, any such interest or privilege shall not be subject to assess-
ment and taxation.] Provided further that for the purposes of
municipal and county taxation in the counties of Allegany, Anne
Arundel, Montgomery and Washington, the county commissioners or
governing body of any municipality may, by adoption of an appro-
priate resolution or ordinance, exempt such property from county
or municipal taxation, but the valuation shall be carried on the
assessment books as though it is taxable for the purposes of comput-
ing payments to the several political subdivisions which are provided
for in the laws of this State and which in any manner are based upon
or related to assessments and assessed valuations. As used herein,
the term "port facilities" shall mean and shall include, without in-
tending thereby to limit the generality of such term, any one or more
of the following or any combination thereof: Lands, piers, docks,
wharves, warehouses, sheds, transit sheds, elevators, compressors,
refrigeration storage plants, buildings, structures, and other facili-
ties, appurtenances and equipment necessary or useful in connection
with the operation of a modern port or in connection with ship-
building and ship repair and every kind of terminal or storage
structure or facility now in use or hereafter designed for use in the
handling, storage, loading or unloading of freight or passengers at
steamship terminals, and every kind of transportation facility now
in use or hereafter designed for use in connection therewith.

(f)    All interests subject to taxation by subparagraphs (a), (b),
(c), (d), and (e) above, shall be valued and assessed at the full
value of the property to the same extent as though the holders of the
interests were the complete and absolute owners of such property.

(g)    Taxes under subparagraph (e) hereof shall be assessed to
such lessees or users of such property, and collected in the same
manner as taxes assessed to owners of other taxable property, except
that such taxes shall not become a lien against the property nor the
interest therein. When due and unpaid, such taxes shall constitute a
debt due from the lessee or user to the State or political subdivision
thereof for which the taxes were assessed, and shall be recoverable
by civil action in any court of competent jurisdiction.