3824

LAWS OF MARYLAND

Ch. 736

ordinary taxation, except as otherwise stated, which

exemptions shall be strictly construed.

(e) Property owned by (1) any incorporated or

unincorporated nonprofit hospitals and asylums (but not
exceeding 100 acres of land appurtenant to any hospital or
asylum), and personal property leased by them under a lease
noncancellable except for cause for an initial period which
exceeds one year; or by (2) any nonprofit charitable,
fraternal or sororal, benevolent, educational, or literary
institutions or organizations, including public libraries
subject to the provisions of Title 23 of the Education
Article and nonpolitical, nonstock men's or women's club
(but not exceeding 100 acres of land outside any city
appurtenant to any institution or organization) AND REAL
PROPERTY LEASED BY THEM UNDER A LEASE, RECORDED IN THE LAND
RECORDS, WHICH IS FOR A TERM WHICH EXCEEDS 25 YEARS, AND IS
NONCANCELLABLE EXCEPT FOR CAUSE, when any of such property

described above is actually used exclusively for and

necessary for charitable, benevolent, or educational

purposes (including athletic programs and activities of an
educational institution) in the promotion of the general
public welfare of the people of the State. In the case of
fraternal or sororal organizations, the exemption shall
extend only to those existing solely for the mutual benefit
of their members and beneficiaries, which have a lodge
system with ritualistic form of work and a representative
form of government, and this term shall not mean any college
or high school fraternities or sororities or other fraternal
or sororal organizations with membership which is restricted
wholly or largely to students or graduates of educational
institutions or professional schools. This exemption shall
also extend to any property used for the purposes set out in

this subsection, which is held by a corporation or

association or by trustees for the sole benefit of any of
the above organizations. In the case of a nonprofit housing
corporation this exemption shall not extend to the property
of the nonprofit housing corporation based solely on the
fact that it is a nonprofit housing corporation, but rather,
on the fact that the corporation's property is, in fact,
devoted to a charitable, benevolent, educational or general
public welfare purpose.

9C.

(E-l) IN BALTIMORE CITY, THE MAYOR AND CITY COUNCIL
MAY BY ORDINANCE GRANT A TAX CREDIT FROM CITY TAXATION FOR
ANY REAL PROPERTY LEASED BY, USED EXCLUSIVELY FOR, AND
OCCUPIED BY THE BALTIMORE ASSOCIATION FOR RETARDED CITIZENS,
INC.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.