766

LAWS OF MARYLAND

Ch. 171

(1)  increases the county or municipal corporation
property tax rate above the constant yield tax rate solely
because of a reduction in the taxing authority's assessable base
due to a final determination of an assessment appeal; or

(2)  sets a county or municipal corporation property
tax rate that does not exceed the constant yield tax rate.

6-401.

(a) Except as otherwise provided in this [title] ARTICLE,
to determine the amount of State, county, or municipal
corporation property tax that is due, the assessment of the
property is multiplied by the applicable rate.

7-107.

Unless the PUBLIC GENERAL LAW OR PUBLIC LOCAL law granting
the exemption specifically refers to and modifies or suspersedes
this section, real property that is exempt by law enacted after
July 1, 1967, from county or municipal corporation property tax
is treated as taxable real property for the purpose of computing
any payments of State aid to counties or municipal corporations
that by law are based on the assessment of real property.

7-108.

(a)  The Mayor and City Council of Baltimore City or the
governing body of a county may reduce, by law, the percent of the
assessment of any personal property that is subject to the county
property tax under § 7-222, [§ 7-223,] § 7-224, § 7-225, or §
7-226 of this title.

7-202.

(b)  (2) The exemption under paragraph (l)(ii)l. of this
[section] SUBSECTION includes any personal property initially
leased by a nonprofit hospital for more than 1 year under a lease
that is noncancellable except for cause.

7-206.

(b) Property that is not otherwise exempt from taxation
under this section or § 7-202 of this subtitle is not subject to
property tax if the property:

(1)  is owned by a facility; and

(2)  is used:

(i) exclusively for religious worship;

(ii) exclusively for administration or for
providing nonprofit services and activities to residents, [which
shall include] INCLUDING that [portion] PART of land reasonably