J. MILLARD TAWES, Governor                      443

CHAPTER 183
(House Bill 317)

AN ACT to repeal Subsection (7) of Section 9 of Article 81 of the
Annotated Code of Maryland (1963 Supplement), title "Revenue
and Taxes," subtitle "What shall be Taxed and Where," and to enact
new subsection (7) in lieu thereof, to stand in the place of the sub-
section repealed, providing that exemptions from tax assessment
for hospitals, women's clubs and related institutions be allowed
upon such institution making claim therefor, providing for method
of making claim and allowing subdivisions to refund taxes on prop-
erty which would have been exempt had claim been made as re-
quired.

Section 1. Be it enacted by the General Assembly of Maryland,
That Subsection (7) of Section 9 of Article 81 of the Annotated Code
of Maryland (1963 Supplement), title "Revenue and Taxes," subtitle
"What shall be Taxed and Where," be and it is hereby repealed, and
new Subsection (7) be and it is hereby enacted in lieu thereof to stand
in the place of the subsection so repealed and to read as follows:

(7)

(a)  Buildings and the ground not exceeding one hundred acres in
area appurtenant thereto, and necessary for the respective uses there-
of, equipment and furniture of hospitals, asylums, charitable, frater-
nal or benevolent institutions or organizations incorporated or unin-
corporated, no part of the net income, except sick or death benefits,
of which inures to the benefit of any private shareholder or individual,
provided such fraternal organizations are carried on solely for the
mutual benefit of their members and their beneficiaries and not for
profit and have a lodge system, with ritualistic form of work, and
representative form of government. The above exemptions shall also
apply to any such property held by any corporation or trustees for the
benefit of any of the aforegoing institutions or organizations. Any
property of such institutions or organizations which is commercially
rented shall be taxable to the extent of such commercial use on fair
value of the property so rented.

(b)  All nonpolitical women's clubs, incorporated under the laws
of the State of Maryland, for which no stock is issued, and no part of
the net income of which inures to private shareholders or individuals,
and whose charter shows that the only purposes of such club are of a
charitable, benevolent, educational and civic nature to promote the
public welfare, and that any benefits or enjoyment or entertainment
received from membership in said clubs are incidental to such pur-
poses, shall be deemed to be a charitable, benevolent and educational
institution for the purposes of this section.

(c)   This subsection shall not apply to college or high school fra-
ternities or sororities or other fraternal organizations, membership in
which is restricted wholly or largely to students or graduates of edu-
cational institutions or professional schools.

(d)  Real estate or any estate therein, heretofore or hereafter ac-
quired and held for future use, and not for investment, by any hos-
pital or asylum not organized or conducted for profit, provided that