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LAWS OF MARYLAND

Ch. 593

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

9.

(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:

(c) Property owned by a religious group or

organization and actually used exclusively for public

religious worship, including parsonages and convents, and
property owned by any such group or organization and

actually used exclusively for educational purposes. IF

APPLICATION FOR AN EXEMPTION AS REQUIRED BY § 9D OF THIS
ARTICLE IS MADE WITHIN 10 MONTHS AFTER THE RELIGIOUS GROUP
OR ORGANIZATION BECOMES THE OWNER OF THE PROPERTY AND THE
EXEMPTION IS APPROVED, A REBATE SHALL BE PAID IN AN AMOUNT
EQUAL TO THE TAX LEVIES AGAINST THE PROPERTY THAT WERE PAID
BY THE RELIGIOUS GROUP OR ORGANIZATION BETWEEN THE TIME IT
BECAME THE OWNER OF THE PROPERTY AND THE TIME THE EXEMPTION
WAS GRANTED.

SECTION 2. AND BE IT FURTHER ENACTED, That the

provisions of this Act and the rebate mandated under its

provisions shall apply to all religious groups and

organizations making application for an exemption on or
after January 1, 1979.

9E.

Whenever any property becomes wholly exempt from
assessment and taxation, under any provision of this Code,"
[between the date of finality and the semiannual date of
finality next following,] any assessment placed upon said
property and any taxes levied upon said assessment, for the
taxable year next following the date upon which said
property becomes exempt, shall be abated; provided, however,
that the owner of said property shall file an application
for said abatement with the supervisor of assessments of the
counties or Baltimore City or the Director of the State
Department of Assessments and Taxation, as the case may be,
on or before [the said semi-annual] SEPTEMBER 1 OF THE NEXT
date of finality.

SECTION 3 2. AND BE IT FURTHER ENACTED, That this
Act shall take effect July 1, 1980.