774                             LAWS OF MARYLAND                       CH. 452

is leased, loaned, or otherwise made available to any person, firm,
corporation, association, or other legal entity, with the privilege
to use or possess such property in connection with a business con-
ducted for profit, except where the use is by way of a concession
for occupancy of a public airport, park, market, or fairground, 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 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 appropriate 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 computing 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 assess-
ments and assessed valuations. As used herein, the term "port facil-
ities" shall mean and shall include, without intending thereby to
limit the generality of such term, any one or more of the following
or any combination thereof: Lands, piers, docks, wharves, ware-
houses, sheds, transit sheds, elevators, compressors, refrigeration
storage plants, buildings, structures, and other facilities, appur-
tenances and equipment necessary or useful in connection with the
operation of a modern port or in connection with shipbuilding 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 prop-
erty.

(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 con-
stitute 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 jurisdic-
tion.