178

LAWS OF MARYLAND

Ch. 8

accordance with the United States Constitution and the
limitations of that exemption, is deleted as
superfluous.

Former Art. 81, § 214(b), which provided for an
exemption under § 511 of Public Law 84-1020, the
Housing Act of 1956 (now 70 Stat. 1091, 1110-11), is
transferred to the Session Laws.

As to special provisions concerning the exempt status
of certain federal property see Art. 96, §§ 3, 28, and
47.

Defined terms: "County" § 1-101

"Law" § 1-101 "Municipal corporation" § 1-101

"Property" § 1-101 "Property tax" § 1-101

7-211. INTEREST IN GOVERNMENT PROPERTY.

(A)  NATIONAL DEFENSE USE.

AN INTEREST OF A PERSON IN PROPERTY OF THE FEDERAL
GOVERNMENT OR OF THE STATE IS NOT SUBJECT TO PROPERTY TAX IF THE
PERSON HOLDS AN INTEREST IN THE PROPERTY UNDER A CONTRACT WITH
THE FEDERAL GOVERNMENT, THE STATE, OR A COUNTY OR MUNICIPAL
CORPORATION OF THIS STATE FOR:

(1)  MANUFACTURING, CONSTRUCTING, OR ASSEMBLING
EQUIPMENT, SUPPLIES, OR COMPONENT PARTS FOR NATIONAL DEFENSE
PURPOSES; OR

(2)  RESEARCH OR DEVELOPMENT FOR NATIONAL DEFENSE
PURPOSES.

(B)  PUBLIC USE.

AN INTEREST OF A PERSON IN PROPERTY OF THE FEDERAL
GOVERNMENT, THE STATE, A COUNTY, OR A MUNICIPAL CORPORATION IS
NOT SUBJECT TO PROPERTY TAX, IF THE PROPERTY IS USED FOR A
CONCESSION THAT:

(1)  IS LOCATED IN A PUBLIC AIRPORT, PARK, MARKET, OR
FAIRGROUND; AND

(2)  IS AVAILABLE FOR USE BY THE GENERAL PUBLIC.

(C)  PAYMENTS IN LIEU OF TAX.

AN INTEREST OF A PERSON IN ANY PROPERTY OF THE FEDERAL
GOVERNMENT OR THE STATE IS NOT SUBJECT TO PROPERTY TAX, IF THE
GOVERNMENT THAT OWNS THE PROPERTY MAKES NEGOTIATED PAYMENTS IN
LIEU OF TAX PAYMENTS.

(D) PORT FACILITIES.