1608                              Laws of Maryland                       [Ch. 884

CHAPTER 884
(Senate Bill 78)

AN ACT to add a new sub-section to Section 8 of Article 81 of the
Annotated Code of Maryland (1957 edition), title "Revenue and
Taxes", sub-title "What Shall Be Taxed and Where", said new
sub-section to follow immediately after sub-section (7) of said
section and said Article, and to be known as sub-section (8), to
provide for the taxation of certain lessees, bailees, pledgees, agents
or other parties in possession and users of tax exempt real and
personal property.; AND ENACTING SPECIAL PROVISIONS
APPLICABLE HEREUNDER IN ALLEGANY, ANNE ARUN-
DEL, MONTGOMERY AND WASHINGTON COUNTIES.

WHEREAS, IT HAS COME TO THE ATTENTION OF THE
GENERAL ASSEMBLY OF MARYLAND THAT THE CIRCUIT
COURT OF BALTIMORE CITY HAS HELD THAT, IN THE
CASE OF MARTIN CO. V. STATE TAX COMMISSION, A PER-
SON OR CORPORATION HAVING THE BENEFICIAL POSSES-
SION AND CONTROL OF PERSONAL PROPERTY IS SUBJECT
TO THE STATE'S RIGHT TO ASSESS AND TAX GOVERN-
MENT OWNED PROPERTY WHEN IT IS IN THE POSSES-
SION, CUSTODY AND CONTROL OF A PRIVATE CORPORA-

TION; AND

WHEREAS, IT HAS FURTHER COME TO THE ATTENTION
OF THE GENERAL ASSEMBLY OF MARYLAND THAT AN
APPEAL HAS BEEN TAKEN TO THE COURT OF APPEALS
OF MARYLAND FROM THE AFORESAID DECISION, WHICH
APPEAL IS NOW PENDING AND HAS NOT YET BEEN
ARGUED OR DECIDED; AND

WHEREAS, THE GENERAL ASSEMBLY OF MARYLAND
HERE STATES THAT IT HAS NO INTENT IN THE INTRO-
DUCTION OR ENACTMENT OF THIS ACT TO AFFECT THE
OUTCOME OF ANY LITIGATION PRESENTLY PENDING IN
THE COURT OF APPEALS OF MARYLAND; NOW THERE-
FORE

Section 1. Be it enacted by the General Assembly of Maryland,
That a new sub-section be added to Section 8 of Article 81 of the
Annotated Code of Maryland (1957 edition), title "Revenue and
Taxes", sub-title "What Shall be Taxed and Where", to follow im-
mediately after sub-section (7) of said section and said Article and
to be known as sub-section (8), said new sub-section to read as
follows:

8.

(8) Leaseholds and Other Limited Interests in Real or Personal
Property—No leasehold or other limited interest in real or tangible
personal property shall be subject to taxation except the following

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.