HARRY HUGHES, Governor

177

In the introductory language of item (2)(iii) and (iv)

of this section, the former phrase   "[a]fter the  date

of finality of January 1, 1973" is deleted as
obsolete.

Defined terms: "Includes";"including" § 1-101
"Property" § 1-101 "Property tax" § 1-101

7-210. GOVERNMENT PROPERTY.

(A)  IN GENERAL.

NOTWITHSTANDING § 6-102 OF THIS ARTICLE AND EXCEPT AS
OTHERWISE PROVIDED UNDER THIS SECTION, GOVERNMENT-OWNED PROPERTY
IS NOT SUBJECT TO PROPERTY TAX, IF THE PROPERTY:

(1)  IS DEVOTED TO A GOVERNMENTAL USE OR PURPOSE; AND

(2)  IS OWNED BY:

(I)  THE FEDERAL GOVERNMENT;

(II)  THE STATE;

(III)  A COUNTY OR A MUNICIPAL CORPORATION; OR

(IV)  AN AGENCY OR INSTRUMENTALITY OF THE
FEDERAL GOVERNMENT, THE STATE, A COUNTY, OR OF A MUNICIPAL
CORPORATION.

(B)  LIMITATION ON AGENCY OR INSTRUMENTALITY OWNERSHIP.

THE EXEMPTION PROVIDED FOR THE PROPERTY OWNED BY AN AGENCY
OR INSTRUMENTALITY IN SUBSECTION (A)(2)(IV) OF THIS SECTION
APPLIES ONLY TO THE EXTENT THAT A LAW EXEMPTS THE PROPERTY.

REVISOR'S NOTE: Subsections (a) and (b) are new language
derived without substantive change from former Art.
81, § 9(a) and (b)(1).

In subsection (a) of this section, the introductory
language " [notwithstanding § 6-102 of this article"
is added for clarity.

In subsection (a)(2)(iii) of this section, the former
reference to "the City of Baltimore" is deleted as
included in the defined term "county".

Also in subsection (a)(2)(iii) of this section, the
defined term "municipal corporation" is substituted
for the former word "city", for clarity.

Former Art. 81, § 9(b)(2), which related to government
property that is exempt from property tax in