1614                             Laws of Maryland                      [Ch. 748

use or possess such property in connection with a business conducted
for profit, except where the use is by way of a concession for occu-
pancy 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 aforesaid owners,
nor shall it apply to any personal property which is owned by the
federal or State governments and which is in the possession of any
person, persons or corporation pursuant to a contract with such
federal or State governments for (1) the manufacture, construction
or assembling of equipment, supplies or component parts thereof, to
be used for national 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 in-
strumentality 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, Mont-
gomery, and Washington, the county commissioners or governing
body of any municipality may, by adoption of an appropriate resolu-
tion 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
assessments and assessed valuations. As used herein, the term "port
facilities" 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, appurte-
nances 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. However, the term "port
facilities" as used herein shall not include an international trade
center referred to in Article 62B, Section 4 (g) (2) of this Code.

(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 property.

(g)    Taxes under subparagraph (c) 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 constitute 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 jurisdiction.

(h) In any case in which a leasehold or other limited interest in
real or tangible personal property is subjected to taxation under sub-
paragraphs (a), (b), (c), (d), and (e), no further tax shall be