1618                               Laws of Maryland                        [Ch. 748

(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 in-

terests were the complete and absolute owners of such property.

   (g) Taxes under subparagraph (e) hereof shall be assessed to

such lessees or users of such property, and collected in the same man-
ner as taxes assessed to owners of other taxable property, except that

such taxes shall not become a lien against the property nor the in-

terest 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

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 col-

lected 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 prop-
erty, from tenants, bailees, custodians or other parties in possession

whose interests are not subject to taxation under this subsection.

(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 proper-

ties 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 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 pro-

visions of this article."

13.

(a)    Assessment by county supervisors of assessments and Balti-
more City department of assessments.—Except as in this section
otherwise provided, all property, real or personal, subject to ordinary
taxation under this article, shall be valued and assessed for purposes
of State and county and/or city taxation by the supervisors of assess-
ments of the county in which the same shall be subject to taxation
hereunder, or if the same be subject to taxation hereunder in Balti-
more City by the department of assessments of Baltimore City.

(b)    What property assessed.—The following property, real or
personal, subject to ordinary taxation under this article, shall be
valued and assessed for purposes of State, county and city taxation
by the State Department of Assessments and Taxation:

(1)    Shares of stock in any domestic corporation.

(2)    Operating property, except land, of railroads [and other
public utilities and], contract carriers and other operating trans-
portation property of persons or firms engaged in interstate com-
merce as described in Section 8 (4) of this Article.

(3)    Operating property, except land, of public utilities and other
operating transportation property as described in Section 8(5) of
this Article.