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MARVIN MANDEL, Governor 3079
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 intending 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.
9A.
(g) All ships, vessels, boats, or watercraft of
whatever kind, which are not more than one hundred feet
in overall length or which are regularly engaged in
commerce in whole or in part, outside the territorial
limits of the State; all airplanes and aircraft; and all
[motor] vehicles [designated as Classes A through J,
inclusive, by §§ 3—801 through 3—812, inclusive, of
Article 66 1/2 of this Code] REGISTERED UNDER PART II OF
TITLE 13, SUBTITLE 9 OF THE TRANSPORTATION ARTICLE.
19.
(a) (6) In any county in which authorized by the
governing body of the county, improved airplane landing
strips which are located on property owned by private
persons, firms, or corporations, which are used by the
general public, and which are licensed under the
provisions of [Article 1A of this Code] TITLE 5 OF THE
TRANSPORTATION ARTICLE, shall not be included in the
valuation of the property on which they are located for
purposes of county taxation.
218.
All claims for the refund of special taxes, fees,
charges, penalties or interest which may be allowed under
the previsions of this subtitle shall, if no appeal is
pending, be paid by the State, county or municipal agency
authorized to collect the same out of any funds in the
hands of such agency. Interest at the rate of six
percent per annum shall be paid on such amounts refunded
accounting from the date the taxes, fees, charges,
penalties or interest so refunded were paid, but interest
shall not be paid on tax refunds now pending or
subsequently filed where the tax originally paid was paid
in whole or in part by reason of a mistake or error on
the part of the taxpayer and not attributable to the
State, county or municipal taxing authority. If any
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