HARRY HUGHES, Governor

1457

Among the decodified provisions are provisions that
granted exemptions from taxation. These
decodifications are consistent with Art. 81, §§ 8(1)
and (2) and 9(b) of the Code, under which the State
reserves, with respect to federal property, the power
of taxation to the fullest extent permitted by the
United States Constitution. See 28 Op. Att'y Gen.
235, 237 (1943), which antedates enactment of the
current law as to taxation.

Also in subsection (b) of this section, the phrase "on
or before May 31, 1943" is substituted for the former
word "heretofore", for clarity.

As to federal law governing jurisdiction, see also 40
U.S.C. § 255, which requires an affirmative action for
the acceptance of jurisdiction with respect to land
purchased after 1940. Note also that the United
States may retrocede jurisdiction.

Defined term: "Person" § 1-101

14-103. RECORDATION.

THE UNITED STATES SHALL RECORD THE DEEDS AND OTHER TITLE
DOCUMENTS WITH RESPECT TO LAND THAT THE UNITED STATES ACQUIRES IN
THE LAND RECORDS FOR THE COUNTY WHERE THE LAND IS LOCATED.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
former Art. 96, § 1 and the second clause of § 19.

It is revised to apply to all purchases, to conform to
RP § 3-101(a).

Former Art. 96, § 28, which is decodified, contained a
similar requirement as to land purchased under its
provisions.

Defined term: "County" § 1-101

14-104. CONDEMNATION.

(A)  PROCEEDINGS.

CONDEMNATION OF PRIVATE PROPERTY BY THE UNITED STATES SHALL
BE IN ACCORDANCE WITH TITLE 12 OF THE REAL PROPERTY ARTICLE.

(B)  QUANTITY OF LAND.

(1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, THIS TITLE DOES NOT AUTHORIZE ACQUISITION, BY
CONDEMNATION, OF ANY TRACT OF LAND THAT EXCEEDS 10 ACRES.