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Ch. 765
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3078
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LAWS OF MARYLAND
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bonds or real property owned or controlled by the State
[Roads Commission] HIGHWAY ADMINISTRATION.
SECTION 20. AND BE IT FURTHER ENACTED, That
Sections 8(e), 9A(g), 19(a)(6), 218, 273, 274, 276,
288(c), 326(g), 412A, 414(b), 423(d), 425(b), and 429 of
Article 81 - Revenue and Taxes, of the Annotated Code of
Maryland (1975 Replacement Volume and 1976 Supplement) be
and they are hereby repealed and reenacted, with
amendments, to read as follows:
Article 31 - Revenue and Taxes
8.
(e) The interest or privilege of any lessee,
bailee, pledgee, agent or other person in possession of
or using any real or personal property which is owned by
the federal or State governments, and which is leased,
loaned, or otherwise made available to any person, firm,
corporation, association, or other legal entity, with the
privilege to use or possess such property in connection
with a business conducted for profit, except where the
use is by way of a concession for occupancy of a public
airport, park, market, or fairground, which is available
to the use of the general public, shall be subject to
taxation in the same amount and to the same extent as
though the lessee or user were the owner of such
property, provided, that the foregoing shall not apply to
federal or State property for which negotiated payments
are made in lieu of taxes by any of the aforesaid owners,
nor shall it apply to any personal property which is
owned by the federal or State governments and which is in
the possession of any person, persons or corporation
pursuant to a contract with such federal 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 development for national defense purposes,
nor shall it apply to port facilities owned by the
federal or State governments (or any agencies or
instrumentality thereof) or by any political subdivision
of the State of Maryland. The foregoing shall apply to
an international trade center (referred to in [Article
62B, § 4 (g) (2), of this Code] §6-101(D)(4) OF THE
TRANSPORTATION ARTICLE) owned by the State government (or
any agency or instrumentality thereof) unless negotiated
payments in lieu of taxes or voluntary contributions are
made by the aforesaid owner. 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 governing body of
any municipality may, by adoption of an appropriate
resolution or ordinance, exempt such property from county
or municipal taxation, but the valuation shall be carried
on the assessment books as though it is taxable for the
purposes of computing payments to the several political
subdivisions which are provided for in the laws of this
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