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ROBERT L. EHRLICH, JR., Governor Ch. 554
Employment Article only to the extent that the individual suffers from heart disease
or hypertension that is more severe than the individual's heart disease or
hypertension condition existing as of the date of the medical report provided under
paragraph (1) of this section.
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 2005.
Approved May 26, 2005.
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CHAPTER 554
(House Bill 472)
AN ACT concerning
Property Tax Exemption - Exception for Property Owned by Canal Place
Preservation and Development Authority - Concession
FOR the purpose of clarifying that certain interests of a person in property that is
owned by certain governmental entities is subject to property tax in a certain
manner under certain circumstances; providing that a certain exemption from
State and local property taxes does not apply to certain property owned by the
Canal Place Preservation and Development Authority that is used for a
concession; providing for the application of this Act; and generally relating to an
exception to a certain property tax exemption for certain property owned by the
Canal Place Preservation and Development Authority.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 6-102(e) and 7-211(b)
Annotated Code of Maryland
(2001 Replacement Volume and 2004 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
6-102.
(e) Unless exempted under § 7-211, § 7-211.1, or § 7-501 of this article, the
interest or privilege of a person in property that is owned by the federal
GOVERNMENT, the State, a county, [or] a municipal corporation [government], OR
AN AGENCY OR INSTRUMENTALITY OF THE FEDERAL GOVERNMENT, THE STATE, A
COUNTY, OR A MUNICIPAL CORPORATION is subject to property tax as though the
lessee or the user of the property were the owner of the property, if the property is
leased or otherwise made available to that person:
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