176

LAWS OF MARYLAND

Ch. 8

"Property tax" § 1-101 "Real property" § 1-101
"Supervisor" § 1-101 "Taxable year" § 1-101
"Value" § 1-101

7-209. FIRE COMPANIES AND RESCUE SQUADS.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY:

(1)  IS OWNED BY AN INCORPORATED, NONPROFIT FIRE
COMPANY OR RESCUE SQUAD; AND

(2)  IS NECESSARY FOR AND ACTUALLY USED EXCLUSIVELY
FOR THE PURPOSES OF THE FIRE COMPANY OR RESCUE SQUAD, INCLUDING
PROPERTY THAT:

(I)  IS USED FOR:

1.  TRAINING; OR

2.  FUND RAISING AT CARNIVALS OR BAZAARS;

(II)  IS HELD IN AN ADVANCED LAND ACQUISITION
PROGRAM OF THE FIRE COMPANY OR RESCUE SQUAD;

(III)  IS LEASED FOR NOT MORE THAN 60 DAYS
DURING ANY 12-MONTH PERIOD, IF:

1.  THE PROPERTY IS USED FOR A PURPOSE
THAT IS RELATED TO THE PURPOSES OF THE FIRE COMPANY OR RESCUE
SQUAD; AND

2.  THE RENT THAT IS RECEIVED FROM THE
PROPERTY IS USED EXCLUSIVELY FOR THE PURPOSES OF THE FIRE COMPANY
OR RESCUE SQUAD; OR

(IV)  IS LEASED TO ANY NONPROFIT ORGANIZATION,
IF:

1.  THE PROPERTY IS USED FOR A PURPOSE
THAT IS RELATED TO THE PURPOSES OF THE FIRE COMPANY OR RESCUE
SQUAD; AND

2.  THE RENT THAT IS RECEIVED FROM THE
PROPERTY IS USED EXCLUSIVELY FOR THE PURPOSES OF THE FIRE COMPANY
OR RESCUE SQUAD.

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

In item (2)(iii)l. and (iv)l. of this section, the
former phrase "fairly incidental to", as it related to
the purposes of a fire company or rescue squad, is
deleted as unnecessary in light of the broad phrase
"related to".