128                              Laws of Maryland                       [Ch. 136

Section 1. Be it enacted by the General Assembly of Maryland,
That a new sub-section 9(50) be and it is hereby added to Article 81
of the Annotated Code of Maryland (1957 Edition and 1960 Supple-
ment), title "Revenue and Taxes", sub-title "What Shall Be Taxed
and Where", to follow immediately after Section 9 (49) thereof, and
to read as follows:

(50). Radiation fallout shelters.

(a)    For purposes of this sub-section a radiation fallout shelter is
(i) a structure outside of another building, or an addition to, or al-
teration of, an existing building, or a portion of a newly constructed
building which is of a type of construction more dense than the gen-
eral type of construction of the remainder of said newly constructed
building, (ii) erected upon lands occupied for residential purposes
by not more than two families and (in) constructed in accordance
with specifications published by the Office of Civil and Defense Mo-
bilization of the United States Government for one of the shelter
types or designs approved by said agency as being effective for af-
fording protection from radiation fallout.

(b)    Any structure outside of another building, or any under-
ground, or partially underground, addition to an existing building,
or any underground, or partially underground portion of a newly
constructed building, which constitutes a radiation fallout shelter,
and which is used for no other purpose, shall be exempt to the full
extent of the increase in assessable value, if any, of the taxpayer's
property, attributable to such radiation fallout shelter.

(c)    All other radiation fallout shelters, than those referred to in
sub-section (b) hereof, shall be exempt to the extent of the differ-
ence between the increase in assessable value, if any, attributable to
such radiation fallout shelter as actually constructed, and the increase
in assessable value, if any, had the addition, alteration or portion of
a building constituting such other radiation fallout shelter, been con-
structed in a manner, and of materials, similar to that of the re-
mainder of building, or had the structure outside any existing build-
ing, constituting such other radiation fallout shelter, been construct-
ed in a manner and of materials similar to that of the principal resi-
dence building on the property.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved March 23, 1961.

CHAPTER 136
(Senate Bill 240)

AN ACT to repeal and re-enact, with amendments, Sections 108(3)
and 119 (a) of Article 52 of the Annotated Code of Maryland (1957

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.