1822                             Laws of Maryland                      [Ch. 725

acquired in Talbot County after a certain date is not subject to
any exemption from county taxation unless the exemption ap-
proved by the County Commissioners of Talbot County; and pro-
viding that the provisions of this Act shall prevail over any provi-
sions found in Article 81 of the Code or elsewhere in the laws of
Maryland relating to exemptions from county taxation on real
property in Talbot County.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 401A be and it is hereby added to Article 21 of the
Code of Public Local Laws of Maryland (1930 Edition), title "Talbot
County," to follow immediately after Section 401 thereof, and to be
under the new subtitle "Real Property" and to read as follows:

401A.                               Real Property

(a) Any real property in Talbot County acquired from and after
January 1 JUNE SO, 1972, shall not be subject to any exemption from
county taxation unless the County Commissioners of Talbot County
approve the exemption.

(B) BEFORE GRANTING ANY EXEMPTION UNDER
THIS SECTION, THE COUNTY COMMISSIONERS SHALL
CONDUCT A PUBLIC HEARING ON THE EXEMPTION
UPON THE REQUEST OF ANY INTERESTED PARTY. IF
THE COMMISSIONERS FIND THAT THE PROPERTY FOR
WHICH EXEMPTION IS REQUESTED IS REASONABLY RE-
LATED TO THE RELIGIOUS, SCIENTIFIC, CHARITABLE,
OR OTHER PURPOSES OF THE OWNER OF THE PROP-
ERTY, THEY SHALL APPROVE THE EXEMPTION. NO EX-
EMPTION SHALL BE GRANTED FOR ANY REAL PROP-
ERTY WHICH IS NOT WHOLLY OR SUBSTANTIALLY
USED TO FURTHER THE PURPOSE OF THE OWNER, NOR
SHALL ANY EXEMPTION BE GRANTED FOR ANY REAL
PROPERTY WHICH IS USED SOLELY AS OR AS A MEANS
TO PRODUCE REVENUE, BUSINESS, OR INVESTMENT IN-
COME NOT DIRECTLY RELATED TO THE PURPOSES OF THE
OWNER OF THE PROPERTY.

(b) (C) The provisions of this section shall prevail over any of
the provisions found in Article 81 of the Code or elsewhere in the laws
of Maryland relating to exemptions from county taxation on real
property in Talbot County.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 31, 1972.

CHAPTER 725
(House Bill 1152)

AN ACT to repeal and re-enact, with amendments, Section 110 of
Article 2B of the Annotated Code of Maryland (1968 Replacement
Volume), title "Alcoholic Beverages," subtitle "Restrictions Upon