3140                                          LAWS OF MARYLAND                                      Ch. 684

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9(e-2)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 7-206

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1985)

Preamble

WHEREAS, Pursuant to Article 81 of the Code, property of a
benevolent or charitable organization which is actually used for
charitable purposes is exempt from taxation; and

WHEREAS, The issue of property taxation of nonprofit
continuing care facilities has been considered for several years
by the General Assembly; and

WHEREAS, The General Assembly has previously exempted from
taxation certain portions of nonprofit continuing care facilities
and now desires to treat the issue definitively; and

WHEREAS, Nonprofit continuing care facilities for the aged
provide certain personal and social services to their residents
which would otherwise have to be provided by State and local
governments thereby promoting the general public welfare of the
people of the State; and

WHEREAS, The General Assembly desires to provide for the tax
year 1985 and henceforth an exemption from property taxes of
certain property of nonprofit continuing care facilities used to
provide such services; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

9.

(a) The following real and tangible personal property are
exempt from assessment and from State, county, and city ordinary
taxation, except as otherwise stated, which exemptions shall be
strictly construed:

(e) Property owned by (1) any incorporated or
unincorporated nonprofit hospitals and asylums (but not exceeding