Marvin Mandel, Governor                        1615

collected or imposed on the interest of the landlord or owner of the
property subject to an interest taxed hereunder. Nothing herein
contained shall prevent the Department of Assessments and Taxa-
tion from collecting taxes due by a landlord, or other owner of
property, from tenants, bailees, custodians or other parties in posses-
sion whose interests are not subject to taxation under this subsection.

(i) The tax imposed under subparagraphs (a), (b), (c), (d),
and (e) hereof shall be effective as of January 1, 1960. All assess-
ments which may have been made subsequent to January 1, 1960,
on interests which were not taxable prior to May 8, 1961, are hereby
ratified, confirmed and validated to the same extent as if made
after the passage hereof. Anything in this Code dealing with the
time of making assessments notwithstanding, the appropriate au-
thorities are hereby directed to make assessments on all interests
subject to taxation hereby which may not have previously been made,
the intention being that all interests made subject to tax by this
subsection shall be assessed and taxed as of January 1, 1960, and
thereafter, to the end that there shall be no discrimination whatso-
ever in the retroactive application of the tax.

(7) (8) Property in Howard County which is commercially rented
or used in competition with private business.—Any property, real or
personal, in Howard County, which is commercially rented or used
in competition with private business, including those properties ex-
empted 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 suppers or bazaars, shall be
subject to taxation for that portion of said property so commercially
rented or used in competition with private business, in the same
manner as other real and personal property is taxable under the
provisions of this article.]

Effective January 1, 1973, the following property, except as in
Sections 9 and 10 provided shall be subject to assessment to the owner

(except shares of stock which shall be subject to assessment to the

issuing corporation) and taxation for ordinary taxes in this State
and in the county and or city specified below:

(1) Real property. All real properties in this State, by whom-

soever owned, including that owned or leased by the United States,

or any department of agency of the United States, to the fullest

extent possible under the Constitution of the United States and laws

of the United States pursuant thereto and in conformity therewith,

in the county and or city in which the same are situated.

(2) Tangible personal property.—All tangible personal proper-
ties located in this State, by whomsoever owned, including that owned

or leased by the United States, or any department or agency of the

United States, to the fullest extent possible under the Constitution

of the United States and laws of the United States pursuant thereto

and in conformity therewith in the county and/or city in which the

same are respectively permanently located, provided that tangible

personal property located in this State, and not permanently located

in any county or city, shall except as provided in paragraph (4),

be subject to taxation in the county and/or city in which the owner
resides; provided, however, that in Frederick County, the County

Commissioners shall have the authority to phase out, in a manner

8.