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Ch. 13
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280
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LAWS OF MARYLAND
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In subsections (a) through (d) of this
section, the more concise term "political.
subdivision" is substituted for references to
a "municipal corporation or county". No
change in substance is intended.
In subsection (c) of this section, the present
statement that the political subdivision may
"be fully bound" by the contract is deleted as
superfluous.
In subsection (d) of this section, the phrase
"{i}n addition to, and not in substitution
for, powers already contained" also is deleted
as superfluous.
The only other changes are in style.
Present Art. 62B, §6A(d), which ratifies
certain prior acts and contracts of political
subdivisions, is deleted as obsolete.
6-308. SCOPE OF TAXATION.
(A) "CARGO HANDLING FACILITIES" DEFINED.
IN THIS SECTION, "CARGO HANDLING FACILITIES"
INCLUDES ANY ONE OR MORE OR COMBINATION OF LANDS, PIERS,
DOCKS, WHARVES, WAREHOUSES, SHEDS, TRANSIT SHEDS,
ELEVATORS, COMPRESSORS, REFRIGERATED STORAGE PLANTS,
BUILDINGS, STRUCTURES, AND OTHER FACILITIES,
APPURTENANCES, AND EQUIPMENT USEFUL OR DESIGNED FOR USE
IN CONNECTION WITH THE HANDLING, STORING, LOADING, OR
UNLOADING OF FREIGHT AND ANY OTHER PERSONAL PROPERTY AT
MARINE TERMINALS.
(B) TAXABLE AND TAX-EXEMPT PROPERTIES.
(1) EXCEPT AS OTHERWISE PROVIDED IN THIS
SUBSECTION, EACH COUNTY RETAINS THE RIGHT TO IMPOSE
ANNUAL TAXES ON LAND AND IMPROVEMENTS ON LAND ACQUIRED
AND DEVELOPED IN THE POLITICAL SUBDIVISION BY THE
ADMINISTRATION. THE ADMINISTRATION IS SUBJECT ALSO TO
ALL BENEFIT ASSESSMENTS, INCLUDING ANY SEWER AND WATER
CHARGES THAT MAY BE LEVIED BY OPERATION OF LAW.
(2) THE RIGHT TO IMPOSE TAXES DOES NOT APPLY
TO ANY LAND OR IMPROVEMENTS ACQUIRED FROM THE COUNTY, TO
ANY CARGO HANDLING FACILITIES OWNED OR LEASED, AS LESSOR
OR LESSEE, BY THE ADMINISTRATION, OR TO ANY LAND USED
ONLY IN CONJUNCTION WITH THESE CARGO HANDLING FACILITIES.
FROM THE DATE ANY OF THIS PROPERTY IS PURCHASED, ERECTED,
CONSTRUCTED, OR LEASED, IT IS EXEMPT FROM ALL ORDINARY
TAXES AND BENEFIT ASSESSMENTS TO THEIR OWNER, TO THE
ADMINISTRATION, AND TO THE LESSEES OF THE ADMINISTRATION.
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(3) THE RIGHT TO IMPOSE TAXIS DOES NOT APPLY
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