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2918
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Ch. 726
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LAWS OF MARYLAND
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Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
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MARYLAND, That Section 9(a) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, without amendments; and
that new Section 9(q) be and it is hereby added to this
Article and Code; and all to read as follows:
Article 81 - Revenue and Taxes
9.
(a) The following tangible personal property shall
be exempt from assessment and from State, county and city
ordinary taxation, except as otherwise stated herein,
each and all of which exemptions shall be strictly
construed:
(Q) IN CALVERT COUNTY, FROM COUNTY TAXATION ONLY,
REAL PROPERTY KNOWN AS THE CALVERT COUNTY FAIRGROUNDS AND
LOCATED IN THE SECOND ELECTION DISTRICT OF CALVERT
COUNTY, AS LONG AS THE PROPERTY IS USED FOR THE CALVERT
COUNTY FAIR. PROVIDED THAT ONLY THE PORTION OF THIS
PROPERTY AND BUILDINGS THAT IS ACTUALLY USED FOR THE
CALVERT COUNTY FAIR SHALL BE EXEMPT FROM TAXATION.
BY repealing
Article 81 — Revenue and Taxes
Section 9C (e-1)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 9C (f)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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BY adding to
Article 81 - Revenue and Taxes
Section 9C (f-2)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 9C (e-1) of Article 81 - Revenue
and Taxes, of the Annotated code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
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