HARRY HUGHES, Governor

125

In subsection (a) of this section, the former
reference to the "person in possession or the user"
being treated as the owner is deleted as included in
the introductory phrase "[e]xcept as otherwise
provided in this section".

In subsections (b) through (d) of this section, the
former phrase "within this State", which referred to
the location of property, is deleted as unnecessary in
light of § 6-101 of this subtitle, which limits the
property tax to property located in the State.

In the introductory language of subsection (e) of this
section, the reference to the exceptions "under §
7-211 or § 7-501 of this article" is added for
clarity.

Also in the introductory language of subsection (e) of
this section, the defined term "person" is substituted
for the former reference to any "firm, corporation,
association, or other legal entity", for clarity.

Also in the introductory language of subsection (e) of
this section, the former reference to any "lessee,
bailee, pledgee, agent or other person in possession
of or using any real or personal property" is deleted
as unnecessary since subsection (e) of this section is
revised to provide for "the interest or privilege of a
person in property ... if the property is leased or
otherwise made available to that person ...".

In subsection (e)(2) of this section, the former word
"possess" is deleted in light of the use of the word

Former Art. 81, § 8(7)(f), which provided for the
valuation and assessment of the property described in
this section is deleted as unnecessary in light of the
valuation and assessment provisions in Title 8 of this
article.

Former Art. 81, § 8(7)(i), which referred to a January
1, 1960, effective date for the imposition of the
property tax under former Art. 81, § 8(7) and
subsequent assessments after that date, is deleted as
obsolete.

The balance of former Art. 81, § 8(7)(e)(i), which
related to the nontaxable interest of a person in
property owned by a government, now appears in § 7-211
of this article.

Defined terms: "County" § 1-101

"Government" § 1-101 "Municipal corporation" § 1-101

"Person" § 1-101 "Property" § 1-101