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Marvin Mandel, Governor 1715
CHAPTER 599
(House Bill 546)
AN ACT to add new Sections 8(8) 8(7) to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue and
Taxes," subtitle "What Shall Be Taxed and Where," to follow im-
mediately after Section 8(7) 8(6) thereof to tax property of re-
ligious or charitable organizations in Talbot County which compete
with private business TO PROVIDE FOR THE TAXATION OF
REAL AND PERSONAL PROPERTY IN HOWARD COUNTY
WHICH IS COMMERCIALLY RENTED OR COMPETITIVELY
USED, WHETHER OTHERWISE EXEMPTED OR NOT,
WITH EXCEPTIONS.
Section 1. Be it enacted by the General Assembly of Maryland,
That Section 8(8) 8(7) be and it is hereby added to Article 81 of the
Annotated Code of Maryland (1969 Replacement Volume), title
"Revenue and Taxes," subtitle "What Shall Be Taxed and Where," to
follow immediately after Section 8(7) 8(6) thereof and to read as
follows:
8(8) 8(7).
Any property owned by a religious or charitable organisation in
Talbot County, excluding those properties exempted by Article 81
Section 9, entitled "Exemptions," which is commercially rented or
is in competition with private business, shall be taxed accordingly
without special consideration to the religious or charitable organ-
ization.
ANY PROPERTY, REAL OR PERSONAL, IN HOWARD
COUNTY, WHICH IS COMMERCIALLY RENTED OR USED IN
COMPETITION WITH PRIVATE BUSINESS, INCLUDING
THOSE PROPERTIES EXEMPTED FROM ASSESSMENT AND
TAXATION BY SECTION 9 OF THIS ARTICLE, EXCEPTING
THOSE USES UNDER SUBSECTION (4) OF SECTION 9 WHICH
ARE FOR THE PURPOSE OF CONDUCTING CHURCH SUP-
PERS OR BAZAARS, SHALL BE SUBJECT TO TAXATION FOR
THAT PORTION OF SAID PROPERTY SO COMMERCIALLY
RENTED OR USED IN COMPETITION WITH PRIVATE BUSI-
NESS, IN THE SAME MANNER AS OTHER REAL AND PER-
SONAL PROPERTY IS TAXABLE UNDER THE PROVISIONS
OF THIS ARTICLE.
Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.
Approved May 5, 1970
CHAPTER 600
(House Bill 547)
AN ACT to repeal and re-enact, with amendments, the following
Sections of Article 93 of the Annotated Code of Maryland (1969
Replacement Volume), title "Decedents' Estates";: Sections 1-102
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