Marvin Mandel, Governor                        1147

picnic areas, and not improved by buildings or other structures
(excluding comfort stations, shelter, or picnic facilities). If such
comfort stations or picnic facilities are connected to the county
metropolitan commission system, only a minimum front foot levy
shall be charged. As used herein, "community associations" means
incorporated associations whose membership is limited to voluntary
subscriptions by residents of the communities or development and
which have no power either by law, covenant, or any other means to
assess fees against residents or property owners based on property
values.

(k-1) In Montgomery County, personal property owned by any
nonprofit, nonstock cooperative housing corporations.

(l) In Prince George's County, from county taxation only, real
property which is owned by the Maryland Jaycees, Inc. (otherwise
known as Maryland State Junior Chamber of Commerce, Inc.) and
used in the operation of a charitable nonprofit educational or re-
habilitation institution of the kind exempted under Sec. 9(e) of this
article.

(m) In Queen Anne's County, from county taxation only, real
property owned by the Maryland Jaycees, Inc., (otherwise known as
Maryland State Junior Chamber of Commerce, Inc.,) and used as the
principal office of the organization.

(n) In Somerset County, real property owned by Olde Princess
Anne Days of Princess Anne, Maryland, Incorporated.

(o) In Talbot County, (1) real and tangible personal property
owned by the Bailey's Neck Park Association and used for charitable
purposes; (2) real and tangible personal property owned by the
Academy of the Arts, Easton, Maryland, Inc., and used primarily
for the purpose of the organization, but excluding property used pri-
marily for revenue or income producing purposes; (3) real and tangi-
ble personal property owned by the Maryland Ornithological Society,
Inc., or any chapter thereof; (4) real and tangible personal property
owned by the Chesapeake Bay Maritime Museum and located at
St. Michaels; and (5) real and tangible personal property owned by
Bethany House, Inc., but only for such time as this property is used
solely for the purposes of the organization.

(p) In Baltimore City or any county, or in any city within a
county, in which the governing body has authorized an exemption,
tangible personal property in the form of machinery, tools, and
scientific apparatus, including nuclear reactors, particle accelerators,
and radiation sources,, and associated measuring, controlling, material
handling, pumping, cooling, and containment equipment and special
nuclear material, which is part of or necessary for the efficient
operation of research or testing facility. This exemption is not appli-
cable to any nuclear reactor for the commercial production of
electric power.

(q) In Baltimore City or any county, or in any city within a
county, in which the governing body has authorized an exemption,
and for the purpose of encouragement and inducement of the location,
growth and development of new manufacturing, fabricating, or as-
sembling industries, factories, plants, or the expansion and growth
of such established industries, factories, and plants, or both, in the
county or city, or the development of new products or industrial