1120                            Laws of Maryland                      [Ch. 350

of any person, persons or corporation pursuant to a contract with
such federal or state governments for (1) the manufacture, con-
struction 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 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 ap-
propriate resolution or ordinance, exempt such property from county
or municipal taxation, but the valuation shall be carried on the as-
sessment books as though it is taxable for the purposes of comput-
ing payments to the several political subdivisions which are pro-
vided 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, warehouses, sheds, transit sheds, elevators,
compressors, refrigeration storage plants, buildings, structures and
other facilities. Appurtenances 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 pas-
sengers at steamship terminals, and every kind of transportation
facility now in use or hereafter designed for use in connection there-
with. 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)] (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 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
subparagraphs (a), (b), (c), (d) and (e), no further tax shall be
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 prop-
erty, from tenants, bailees, custodians or other parties in possession
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 assessments