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Ch. 963
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3622
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LAWS OF MARYLAND
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AN ACT concerning
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Property Tax Exemptions - Fire Companies
and Rescue Squads
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FOR the purpose of providing that certain fire companies
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and rescue squads will not lose their property tax
exemptions where they lease their property for less
than a certain number of days within a certain
period as long as the proceeds of any lease are used
for certain purposes; and providing for an effective
date.
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FOR the purpose of providing that, after a certain date
of finality, certain real and tangible personal
property of certain fire companies and rescue squads
which are leased for certain purposes for less than
a certain number of days within a certain period are
exempt from State, county, and city ordinary
taxation; extending a certain tax exemption to
include property owned and held by certain fire
companies and rescue squads for certain advanced
land acquisition programs; and providing for an
effective date.
BY repealing and reenacting, without amendments,
Article 81 — Revenue and Taxes
Section 9 (a)
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 9(j)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
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hereby repealed and reenacted, without amendments, to
read as follows:
Article 81 - Revenue and Taxes
9.
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(a) The following real and 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:
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