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Aug. 6
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JOURNAL OF PROCEEDINGS
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76
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Senate Bill 782 amends Art. 81, Sec. 8 to provide that
Dorchester, Frederick and Prince George's Counties and the
municipalities in these counties may exempt from local
property taxes leasehold interests in property which has
been leased from the State or Federal governments. However,
the title refers to exempting "certain property owned by the
subdivisions," rather than "certain property owned by the
State and Federal governments" and is clearly misleading.
The bill also authorizes Dorchester, Frederick and Prince
George's Counties, as well as Anne Arundel County, and the
municipalities in these counties to provide for a payment in
lieu of local taxes. Although this provision is properly
reflected in the title, it appears to be an integral part of
the exemption provision and cannot be severed.
Very truly yours,
Stephen H. Sachs
Attorney General
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Senate Bill No. 782
AN ACT concerning
Property Taxation - Exemption of
Leasehold Interests
FOR the purpose of permitting Prince George's County ,
Frederick, and Dorchester Counties and certain
municipalities to exempt certain property owned by the
subdivisions from certain county and municipal tax; and
authorizing certain subdivisions Anne Arundel,
Dorchester, Frederick and Prince George's Counties and
certain municipalities to provide for certain payments
in lieu of county or municipal taxes on certain
property owned by the subdivisions.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 8(7)(e)
Annotated Code of Maryland
(1980 Replacement Volume and 1981 Supplement)
The President put the question: Shall the Bill pass,
notwithstanding the objections of the Executive
The roll call vote resulted as follows:
Affirmative: 0 Negative: 46
(See Roll Call No. 68)
The President announced the veto was sustained.
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