156                                                LAWS OF MARYLAND                                      Ch. 8

assessment for purposes of ordinary taxation" is
deleted as obsolete since the current practice is to
assess exempt property.

Also in subsection (a) of this section, the former
reference to "and any improvements" on real property,
is deleted as included in the defined term "real
property".

Also in subsection (a) of this section, the former
reference to a "July 1, 1971" effective date is
deleted as obsolete.

Also in subsection (a) of this section, the former
reference to being "valued" is deleted as superfluous.

Also in subsection (a) of this section, the former
reference to property being assessed "from time to
time as may be necessary ... by persons authorized by
the Director to perform such valuations" is deleted as
superfluous.

In subsections (b) and (c) of this section, the
defined term "assessment[s]" is substituted for the
former word "valuations", for clarity.

In subsection (b) of this section, the reference to
the defined term "supervisor" is substituted for the
former obsolete reference to "each county and
Baltimore City", for clarity.

Also in subsection (b) of this section, the former
reference to "Baltimore City" is deleted as included
in the defined term "county".

Also in subsection (b) of this section, the former
phrase "in the manner required by the Director" is
deleted as superfluous.

In subsection (c) of this section, the former
reference to property "subject to State, county, or
city ordinary taxation" is deleted as superfluous.

Also in subsection (c) of this section, the former
reference to a distribution "under any provision of
law" is deleted as superfluous.

Defined terms: "Assess" § 1-101

"Assessment" § 1-101 "County" § 1-101

"Department" § 1-101 "Director" § 1-101

"Law" § 1-101 "Property" § 1-101

"Property tax" § 1-101 "Real property" § 1-101

"Supervisor" § 1-101

7-107. LOCAL EXEMPTIONS -- EFFECT ON STATE AID.