198

LAWS OF MARYLAND

Ch. 8

7-501. PUBLIC LEASEHOLD PROPERTY -- LOCAL EXEMPTIONS.

(A)  AUTHORITY TO EXEMPT.

THE GOVERNING BODIES OF ALLEGANY, ANNE ARUNDEL, MONTGOMERY,
OR WASHINGTON COUNTY OR THE GOVERNING BODY OF A MUNICIPAL
CORPORATION IN THOSE COUNTIES MAY AUTHORIZE, BY LAW, AN EXEMPTION
FROM COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX FOR THE
PROPERTY THAT IS DESCRIBED IN § 6-102(E) OF THIS ARTICLE.

(B)  NEGOTIATED PAYMENTS.

IN ALL COUNTIES EXCEPT WORCESTER COUNTY, THE GOVERNING BODY
OF THE COUNTY OR OF A MUNICIPAL CORPORATION IN THOSE COUNTIES OR
THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY MAY AUTHORIZE, BY
LAW, AN EXEMPTION FROM COUNTY OR MUNICIPAL CORPORATION PROPERTY
TAX FOR THE PROPERTY DESCRIBED IN § 6-102(E) OF THIS ARTICLE AND
PROVIDE FOR A NEGOTIATED PAYMENT IN LIEU OF THE TAX.

(C)  ASSESSMENT FOR STATE AID.

NOTWITHSTANDING SUBSECTIONS (A) AND (B) OF THIS SECTION, THE
ASSESSMENT OF ANY PROPERTY EXEMPTED UNDER SUBSECTIONS (A) AND (B)
SHALL BE INCLUDED IN THE ASSESSABLE BASE OF THE COUNTY OR
MUNICIPAL CORPORATION TO DETERMINE THE AMOUNT OF ANY STATE AID
THAT IS BASED ON THE ASSESSABLE BASE OF THE COUNTY OR MUNICIPAL
CORPORATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
8(7)(e)(iv)l. and 2.

Throughout this section, the defined term "municipal
corporation" is substituted for the former words
"municipality" and "municipal", for clarity.

In subsections (a) and (b) of this section, the
defined term "law" is substituted for the former
phrases "appropriate resolution or ordinance" and
"resolution or ordinance", for clarity.

In subsection (a) of this section, the former
reference to "county commissioners" is deleted as
unnecessary in light of the use of the defined term
"governing body".

In subsection (b) of this section, the reference to
authorization by "the Mayor and City Council of
Baltimore City" is added for clarity.

Also in subsection (b) of this section, the
descriptive phrase "for the property described in §
6-102(e) of this article" is added for clarity.