162

LAWS OF MARYLAND

Ch. 8

(II) IS OWNED BY:

1.  A NONPROFIT HOSPITAL;

2.  A NONPROFIT CHARITABLE, FRATERNAL,
EDUCATIONAL, OR LITERARY ORGANIZATION INCLUDING:

A.  A PUBLIC LIBRARY THAT IS
AUTHORIZED UNDER TITLE 23 OF THE EDUCATION ARTICLE; AND

B.  A MEN'S OR WOMEN'S CLUB THAT IS
A NONPOLITICAL AND NONSTOCK CLUB;

3.  A CORPORATION OR TRUSTEE THAT HOLDS
THE PROPERTY FOR THE SOLE BENEFIT OF AN ORGANIZATION THAT
QUALIFIES FOR AN EXEMPTION UNDER THIS SECTION; OR

4.  A NONPROFIT HOUSING CORPORATION.

(2) THE EXEMPTION UNDER PARAGRAPH (1)(II)1. OF THIS
SECTION INCLUDES ANY PERSONAL PROPERTY INITIALLY LEASED BY A
NONPROFIT HOSPITAL FOR MORE THAN 1 YEAR UNDER A LEASE THAT IS
NONCANCELLABLE EXCEPT FOR CAUSE.

(C) LIMITATION ON EXEMPTION FOR REAL PROPERTY.

(1)  EXCEPT FOR A NONPROFIT HOSPITAL, NOT MORE THAN
100 ACRES OF REAL PROPERTY OWNED BY AN EXEMPT ORGANIZATION AND
APPURTENANT TO THE PREMISES OF THE EXEMPT ORGANIZATION IS EXEMPT
FROM PROPERTY TAX, IF THE PROPERTY IS LOCATED OUTSIDE OF A
MUNICIPAL CORPORATION OR BALTIMORE CITY.

(2)  NOT MORE THAN 100 ACRES OF REAL PROPERTY OF A
NONPROFIT HOSPITAL THAT IS APPURTENANT TO THE HOSPITAL IS EXEMPT
FROM PROPERTY TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (e).

Subsection (a) of this section is revised as a
definition for brevity and clarity.

In subsection (a)(l)(i) of this section, the former
word "mutual", which modified "benefit of their
members", is deleted as superfluous.

In subsection (a)(l)(ii) of this section, the
reference to a ritualistic "activity" is substituted
for the former reference to a ritualistic "form of
work", for clarity.

In subsection (b)(l)(i) and (ii)2. of this section,
the former term "benevolent" is deleted in light of