HARRY HUGHES, Governor

181

Defined terms: "Property" § 1-101
"Property tax" § 1-101

7-213. HART-MILLER-PLEASURE ISLAND PROPERTY.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY IS
HELD AS AN EASEMENT BY THE MARYLAND ENVIRONMENTAL TRUST ON THE
HART-MILLER-PLEASURE ISLAND CHAIN IN BALTIMORE COUNTY AND IS
USED:

(1)  TO MAINTAIN THE ISLAND CHAIN AS AN OPEN AREA;

(2)  TO ASSIST THE STATE IN MAKING PARK AND
RECREATIONAL FACILITIES AVAILABLE TO THE PUBLIC FOR RECREATIONAL
AND EDUCATIONAL PURPOSES; AND

(3)  TO REDEPOSIT THE SPOIL AND THE BALTIMORE COUNTY
TRIBUTARY SPOIL AS PROVIDED BY §§ 8-1601 THROUGH 8-1602.2 OF THE
NATURAL RESOURCES ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (1-4).

The reference to an "easement" is added to clarify
that the property interest that is exempted in the
former law is only an easement, rather than a fee
simple interest.

The former words "real and personal" are deleted as
included in the defined term "property".

The reference to the "Maryland Environmental Trust" is
substituted for the former reference to "the grantee
in interest ... as defined in § 5-1202.2(a)(1) of the
Natural Resources Article", for clarity.

The General Assembly may wish to consider deleting
this section. The apparent owner of the property, the
State of Maryland, and the Maryland Environmental
Trust are both exempt entities under § 7-210 of this
title. There would appear to be no need for an
exemption of an easement held by an exempt
organization.

Defined terms: "Property" § 1-101
"Property tax" § 1-101

7-214. HISTORICAL SOCIETIES; WAR MEMORIALS.

(A) HISTORICAL SOCIETIES.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY: