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Session Laws, 1985
Volume 760, Page 180   View pdf image
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180                                                LAWS OF MARYLAND                                      Ch. 8

In subsection (b) of this section, the defined term
"municipal corporations" is substituted for the former
reference to "municipal governments", for clarity.

Also in subsection (b) of this section, the former
reference to a concession "for occupancy" is deleted
as superfluous.

In subsection (c) of this section, the reference to
the "government that owns the property" is substituted
for the former reference to the "aforesaid owners",
for clarity.

In subsection (d)(l)(i) of this section, the phrase
"useful or designed for use" is substituted for
former, inconsistent phrases such as "necessary or
useful" and "now in use or hereafter designed for
use", for clarity.

Also in subsection (d)(l)(i) of this section, the
former reference to a "modern" port is deleted as
unnecessary and misleading.

In subsection (d)(2) of this section, the phrase
"county or municipal corporation" is substituted for
the former term "political subdivision", for clarity.

In subsection (e)(2) of this section, the reference to
"voluntary contributions" is deleted as superfluous.

Former Art. 81, § 8(7)(e)(iv), which related to local
exemptions provided for municipal and county property
tax, now appears as § 7-501 of this title.

Defined terms: "County" § 1-101

"Includes";"including" § 1-101 "Manufacturing" § 1-101
"Municipal corporation" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101

7-212. GUNPOWDER YOUTH CAMPS.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY:

(1)  IS OWNED BY THE GUNPOWDER YOUTH CAMPS, INC.; AND

(2)  IS USED EXCLUSIVELY AS A NONPROFIT YOUTH CAMP.

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

In the introductory language of this section, the
former words "[r]eal and tangible personal" are
deleted as included in the defined term "property".
As to intangible personal property, see the General
Revisor's Note to Title 9 of this article.

 

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Session Laws, 1985
Volume 760, Page 180   View pdf image
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