1438                             Laws of Maryland                      [Ch. 500

eral or State governments for (1) the manufacture, construction or
assembling of equipment, supplies or component parts thereof, to
be used for national defense purposes, or (2) research or develop-
ment for national defense purposes, nor shall it apply to port facili-
ties 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 govern-
ing body of any municipality may, by adoption of an appropriate
resolution or ordinance, exempt such property from county or munic-
ipal taxation, but the valuation shall be carried on the assessment
books as though it is taxable for the purposes of computing pay-
ments to the several political subdivisions which are provided 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 intend-
ing 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 passengers at steamship
terminals, and every kind of transportation facility now in use or
hereafter designed for use in connection therewith. However, the
term "port facilities" as used herein shall not include an interna-
tional trade center referred to in Article 62B, § 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 prop-
erty.

(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 sub-
division thereof for which the taxes were assessed, and shall be re-
coverable 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 Taxation
from collecting taxes due by a landlord, or other owner of property,
from tenants, bailees, custodians or other parties in possession whose
interests are not subject to taxation under this subsection.

(c) (I) The tax imposed under subparagraphs (a), (b), (c), (d),
and (e) hereof shall be effective as of January 1, 1960. All assess-