1148                            Laws of Maryland                      [Ch. 350

processes, part or all of the real and tangible personal property, or
either, of any such manufacturing, fabricating, or assembling in-
dustries, factories, or plants. The exemption may be for such period
of years from the date of completion of new facilities or expanded
facilities as the governing body may determine. The governing body
may impose such other restrictions or conditions upon the grant of
the credit as it deems to be desirable. Whenever such an ordinance or
resolution is adopted, the governing body shall furnish a copy of the
ordinance or resolution to the Department.

(R) IN ANY COUNTY OR BALTIMORE CITY AND ANY
CITY LOCATED WITHIN THE COUNTY, FROM COUNTY OR
CITY ORDINARY TAXES, REAL AND PERSONAL PROP-
ERTY OWNED BY LOCAL CORPORATIONS AFFILIATED
WITH RURITAN INTERNATIONAL, AND ACTUALLY USED
EXCLUSIVELY FOR THE PURPOSES OF THE LOCAL COR-
PORATION.

(r) (S) The governing body of any of the counties or of any city in
which a credit is granted under the terms of this section, as soon after
July 1 annually as is possible, shall furnish to the Department the
total value of all credits granted under this section showing the values
separately for real property credits and for tangible personal prop-
erty credits.

9D. Procedure for Exemption of Property

(a)    No real property of any kind for which exemption from
ordinary taxation under any of the provisions of Section 9 of this
Article is claimed shall be exempted from the payment of any such
State, county, or city taxes thereon unless an application for exemp-
tion has been made and approved under this section.

(b)    An application for exemption shall be made on forms pre-
pared by the Department containing such information as it shall
designate and shall be submitted by the person, or an officer of any
corporation, claiming the exemption to the Supervisor of Assessments
of the county or the Department of Assessments in Baltimore City
wherein the property is subject to taxation. A copy of each application
shall be sent to the Department for its approval or rejection. Upon
the approval of an application for exemption of any property, the
Supervisor shall enter the property on the assessment records as
exempted property and also enter it on a separate list of exempt
properties. In the case of rejection of an application, the Supervisor
or the Department of Assessments in Baltimore City shall notify the
applicant of the reasons for the rejection in the manner prescribed
by Sec. 29 of this article and of the right to hearing and appeal as
provided in Secs. 255 and 256 of this article.

(c)    The Supervisors or the Department of Assessments in Balti-
more City and the Department shall periodically review the list of
exempt properties to determine whether the property meets the re-
quirements of the law providing for its exemption from taxation.

(d)    Notwithstanding the provisions of this section, no property
shall be approved for exemption hereunder if the law providing for
the exemption of the property was adopted after the effective date of
this section, unless the law is included in this Article 81 of the
Annotated Code.