HARRY HUGHES, Governor

765

6-102.

(e) Unless exempted under § 7-211 or § 7-501 of this
article, the interest or privilege of a person in property that
is owned by the federal, the State, a county, or a municipal
corporation government[,] is subject to property tax as though
the lessee or the user of the property were the owner of the
property, if the property is leased or otherwise made available
to that person:

(1)  by the federal, the State, a county, or municipal
corporation government; and

(2)  with the privilege to use the property in
connection with a business that is conducted for profit.

6-302.

(c) (2) The county tax rate for the intangible personal
property [may not exceed] IS 30 cents for each $100 of
assessment.

6-305.

(b) The governing body of the county shall meet annually
and discuss with the governing body of any municipal corporation
in the county the county property tax rate to be set for
assessments of property in the municipal corporation. After the
meeting if it can be demonstrated that a municipal corporation
performs services or programs instead of similar county services
or programs, the governing body of the county shall impose the
county property tax on assessments of property in the municipal
corporation at a rate that is less than the GENERAL COUNTY
PROPERTY TAX rate [set for assessments of property in the parts
of the county outside the municipal corporation].

6-306.

(b) The governing body of the county shall meet annually
and discuss with the governing body of any municipal corporation
in the county the county property tax rate to be set for
assessments of property in the municipal corporation. After the
meeting if a municipal corporation performs services or programs
instead of similar county services or programs, the governing
body of the county[,] may impose the county property tax on
assessments of property in the municipal corporation at a rate
that is less than the GENERAL COUNTY PROPERTY TAX rate [set for
assessments of property in the parts of the county outside the
municipal corporation].

6-308.

(h) The [notice] requirements for this section do not apply
if a taxing authority: