HARRY HUGHES, Governor

201

Housing Act of 1959" is deleted as unnecessary in
light of Art. 1, § 21 of the Code.

In subsection (a)(2)(ii)2. and 3. of this section, the
former references to the loan being "of the United
States government" is deleted as superfluous.

In subsections (b)(2) and (c) of    this section,     the

defined term "property tax" is   substituted for  the

former phrases "all State and     local taxes"       and
"taxes", for clarity.

In subsection (c) of this section, the phrase
"previously imposed" is substituted for the former
word "levied", for clarity.

The General Assembly may wish to consider substituting
a reference to "county and municipal corporation" for
the present ambiguous references to subdivision.
Currently, it is not clear if the agreement should be
made between a county and the owner or among a county,
a municipal corporation (if applicable), and the
owner.

Also the General Assembly may wish to consider
specifying the manner of approval of agreements under
this section with an owner of senior citizen housing
--e.g., mandating the governing body of the
subdivision to authorize the exemption by law, subject
to the agreement for payments-in-lieu.

Defined terms: "County" § 1-101

"Includes";"including" § 1-101 "Governing body" § 1-101

"Municipal corporation" § 1-101 "Person" § 1-101

"Property tax" § 1-101 "Real property" § 1-101

7-503. SAME -- HOUSING FOR LOW INCOME FAMILIES.

(A) REQUIREMENTS FOR EXEMPTION.

(1)  IN THIS SUBSECTION, "ESSENTIAL SERVICE
FACILITIES" INCLUDES DINING HALLS, COMMUNITY ROOMS, AND
INFIRMARIES.

(2)  REAL PROPERTY THAT MEETS THE REQUIREMENTS OF
SUBSECTION (B) OF THIS SECTION IS NOT SUBJECT TO PROPERTY TAX IF:

(I) THE OWNER OF THE REAL PROPERTY IS:

1. A PERSON WHO MEETS THE OWNERSHIP
REQUIREMENTS OF § 7-202 OF THIS TITLE;

2. A NONPROFIT CORPORATION THAT IS EXEMPT
FROM INCOME TAX UNDER ARTICLE 81, § 288(D) OF THE CODE; OR