Marvin Mandel, Governor                       1137

(70)    Real property owned by the Emmitsburg Civic Association,
Inc., of Frederick County shall be exempt from county taxation.

(71)    Real property owned by the Maryland Jaycees, Inc. (other-
wise known as Maryland State Junior Chamber of Commerce, Inc.)
which is used as the principal office of the organization shall be
exempt from county taxation in Queen Anne's County and real prop-
erty owned by the Maryland Jaycees, Inc., which is used in the
operation of a charitable non-profit educational or rehabilitation in-
stitution as exempted under subsections (7) and (8) of this section,
shall be exempt from county taxation in Prince George's County.

(72)    For purposes of county taxation only, real property in Alle-
gany County owned by a religious organization, which property is
located in LaVale and is leased to the La Vale Athletic Association for
the purpose of conducting athletic and recreational programs for
youth, but only when this property is used solely and exclusively for
the above purpose.

(73)    For purposes of county and city taxation only, the building,
and contents therein, known as the Roger Brooke Taney Home and
Museum and the land appurtenant thereto owned by the Francis
Scott Key Memorial Foundation, Inc., and located in the City of
Frederick; but only for such time as this property is owned by the
Foundation.

(74)    Personal property owned by Non-Profit, Non-Stock Coopera-
tive Housing Corporations in Montgomery County.

(75)    For purposes of county and city taxation only, real and
personal property owned by Bethany House, Inc., and located in
Talbot County, Maryland, but only for such time as this property is
used solely for the purposes of this organization.

(76)    Real and personal property owned by any public library
subject to the provisions of Chapter 16 of Article 77 of this Code
and actually used exclusively for and necessary for library purposes.]

9. Real and Personal Property Exemptions.

(a)    The following real and tangible personal property shall be
exempt from assessment and from State, county and city ordinary
taxation, except as otherwise stated herein, each and all of which
exemptions shall be strictly construed:

(b)    Public Property

(1)    Property owned by the United States, the State of Maryland,
any of the counties of the State, the City of Baltimore, or any city in
the State, and any agency or instrumentality of any of these govern-
ments but only to the extent that the property of the agency or
instrumentality is exempted by this section or any other provision
of law,, provided that such property is devoted to a governmental use
or purpose.

(2)    This exemption shall include any property which is exempted
from taxation by this State pursuant to the United States Consti-
tution or by any act of Congress passed pursuant to and in con-
formity with the United States Constitution, but only to the extent
that such property is required to be exempted. This exemption shall