278                                                LAWS OF MARYLAND                                      Ch. 8

The former phrase "for purposes of State and local
taxation" is deleted as superfluous.

Defined term: "Assess" § 1-101

8-302. SAME -- AIRPLANE LANDING STRIPS.

FOR PURPOSES OF THE COUNTY PROPERTY TAX ONLY, IN ANY COUNTY
IN WHICH AUTHORIZED BY THE GOVERNING BODY OF THE COUNTY, AN
IMPROVED AIRPLANE LANDING STRIP MAY NOT BE ASSESSED TO THE OWNER
OF THE REAL PROPERTY ON WHICH IT IS LOCATED IF THE LANDING STRIP
IS:

(1)  LOCATED ON PRIVATELY OWNED LAND;

(2)  USED BY THE PUBLIC; AND

(3)  LICENSED UNDER TITLE 5 OF THE TRANSPORTATION
ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(a)(6).

The word "only" is added to emphasize that this
section relates exclusively to county property tax.

The reference to "the owner" as not being assessed is
added for clarity and to conform to the language used
elsewhere in this title.

The defined term "real property" is substituted for
the former reference to "property", for clarity.

Defined terms: "Assess" § 1-101
                    "County" § 1-101 "County property tax" § 1-101

"Governing body" § 1-101 "Real property" § 1-101

8-303. SAME -- FAIR HILL PROPERTY IN CECIL COUNTY.

FOR PURPOSES OF THE CECIL COUNTY PROPERTY TAX ONLY, THE
BUILDINGS LOCATED AT FAIR HILL THAT ARE USED PRIMARILY FOR FUND
RAISING EVENTS FOR THE UNION HOSPITAL OF CECIL COUNTY, MAY NOT BE
ASSESSED TO THE OWNER OF THE LAND ON WHICH THEY ARE LOCATED.
THESE BUILDINGS ARE:

(1)  FARMERS' GRANDSTAND AND BLEACHERS;

(2)  NATIONAL CUP, AINTREE, AND FAIR HILL STANDS;

(3)  MUTUAL BUILDING;

(4) GREEN BARN FOR RACES;