152                                                LAWS OF MARYLAND                                      Ch. 8

In subsection (a) of this section, the defined term
"property tax" is substituted for the former phrase
"ordinary taxation", for clarity.

Also in subsection (a) of this section, the former
reference to an exemption from paying "State, county,
or city taxes" is deleted as superfluous.

In subsection (b)(1) of this section, the former
phrase "or an officer of any corporation" is deleted
as included in the defined term "person".

Also in subsection (b)(1) of this section, the former
words "Baltimore City" are deleted as included in the
defined term "county".

In subsection (c) of this section, the defined term
"supervisor" is added to state expressly that which
formerly only was implied -- i.e., that the
appropriate supervisor is responsible for forwarding
the application to the Department.

In subsection (d) of this section, the defined term
"real property" is substituted for the former word
"property", for clarity.

In subsection (d)(2) of this section, the former
reference to the list of exempt property being a
"separate list" is deleted as superfluous.

Former Art. 81, § 9D(d), which required codification
in that article of exemptions, is deleted as a
statement of intention that is not legally binding on
any subsequent legislature.

Former Art. 81, § 9D(e), which specified a 2-year
period for making applications after the adoption of
this section in 1972, is deleted as obsolete.

Defined terms: "Assessment" § 1-101
"County" § 1-101 "Department" § 1-101
"Law" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Real property" § 1-101 "Supervisor" § 1-101

7-104. EXEMPTIONS -- ABATEMENT OF TAX.

(A) IN GENERAL.

EXCEPT AS PROVIDED IN § 7-215 OF THIS TITLE, PROPERTY TAX ON
WHOLLY EXEMPT PROPERTY SHALL BE ABATED FOR THE TAXABLE YEAR THAT
FOLLOWS THE DATE ON WHICH THE PROPERTY BECAME EXEMPT.

(B) FILING FOR EXEMPTION.