3896                                                      VETOES

(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
100 acres of land appurtenant to any hospital or asylum), and
personal property leased by them under a lease noncancellable
except for cause for an initial period which exceeds one year; or
by (2) any nonprofit charitable, fraternal or sororal,
benevolent, educational, or literary institutions or
organizations, including public libraries subject to the
provisions of Title 23 of the Education Article and nonpolitical,
nonstock men's or women's clubs (but not exceeding 100 acres of
land outside any city appurtenant to any institution or
organization); when any of such property described above is
actually used exclusively for and necessary for charitable,
benevolent, or educational purposes (including athletic programs
and activities of an educational institution) in the promotion of
the general public welfare of the people of the State. In the
case of fraternal or sororal organizations, the exemption shall
extend only to those existing solely for the mutual benefit of
their members and beneficiaries, which have a lodge system with
ritualistic form of work and a representative form of government,
and this term shall not mean any college or high school
fraternities or sororities or other fraternal or sororal
organizations with membership which is restricted wholly or
largely to students or graduates of educational institutions or
professional schools. This exemption shall also extend to any
property used for the purposes set out in this subsection, which
is held by a corporation or association or by trustees for the
sole benefit of any of the above organizations. In the case of a
nonprofit housing corporation this exemption shall not extend to
the property of the nonprofit housing corporation based solely on
the fact that it is a nonprofit housing corporation; but rather,
on the fact that the corporation's property is, in fact, devoted
to a charitable, benevolent, educational or general public
welfare purpose.

(e-2)(1) Property owned by a continuing care facility for
the aged WHICH IS NOT OTHERWISE EXEMPT FROM TAXATION UNDER
SUBSECTION (E) OF THIS SECTION which is used for any of the
following purposes:

(e-2) (1) Property WHICH IS NOT OTHERWISE EXEMPT FROM
TAXATION UNDER SUBSECTION (E) OF THIS SECTION WHICH IS owned by a
continuing care facility for the aged which is used for any of
the following purposes:

(i) Licensed under the Health - General Article
to provide nursing care, domiciliary care, or comprehensive care
and used for such purposes, which property is deemed to include
that portion of land and central administrative and service