HARRY HUGHES, Governor

153

IF AN OWNER OF PROPERTY SUBJECT TO AN EXEMPTION ON JUNE 30
FILES AN APPLICATION FOR ABATEMENT ON OR BEFORE THE FOLLOWING
SEPTEMBER 1 WITH THE DEPARTMENT OR THE SUPERVISOR, THE TAX IS
ABATED FOR THE TAXABLE YEAR.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9E.

In subsection (a) of this section, the clause "except
as provided in § 7-215 of this title" is added to
provide a reference to the exception.

Also in subsection (a) of this section, the reference
to "property tax" as abated is substituted for the
former reference to "any assessment placed upon said
property and any taxes levied upon said assessment" as
abated, for clarity.

Also in subsection (a) of this section, the former
references to exemption from "assessment and taxation"
on property are deleted as superfluous.

Also in subsection (a) of this section, the former
reference to property being exempt "under any
provision of this Code" is deleted as superfluous.

In subsection (b) of this section, the reference to an
owner of property "subject to an exemption on June 30"
is added to incorporate the ownership deadline
currently used by the Department.

Also in subsection (b) of this section, the clause
"the tax is abated for the taxable year" is added for
emphasis.

Also in subsection (b) of this section, the defined
term "Department" is substituted for the former term
"Director of the State Department of Assessments and
Taxation", for clarity.

Also in subsection (b) of this section, the former
phrase "before the next date of finality" in reference
to September 1, is deleted as superfluous.

The General Assembly may wish to note that the
administrative practice of the Department under this
section is to abate exempt property for an entire
taxable year and not for a partial year.

Defined terms: "Department" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Supervisor" § 1-101 "Taxable year" § 1-101

7-105. ADJUSTMENT OF TAX ON PUBLIC PROPERTY; TAX ON FORMERLY
EXEMPT PROPERTY.