768

LAWS OF MARYLAND

Ch. 171

(ii) if the surviving spouse has qualified
under items (1) or (2) of this subsection.

7-210.

(a) [Notwithstanding] EXCEPT AS OTHERWISE PROVIDED IN §
6-102 of this article and except as otherwise provided under this
section, government-owned property is not subject to property
tax, if the property:

(1)  is devoted to a governmental use or purpose; and

(2)  is owned by:

(i) the federal government;

(ii) the State;

(iii) a county or a municipal corporation; or

(iv) an agency or instrumentality of the
federal government, the State, a county, or of a municipal
corporation.

7-211.

(a) An interest of a person in PERSONAL property of the
federal government or of the State is not subject to property tax
if the person holds an interest in the property under a contract
with the federal government[,] OR the State[, or a county or
municipal corporation of this State] for:

(1)  manufacturing, constructing, or assembling
equipment, supplies, or component parts for national defense
purposes; or

(2)  research or development for national defense
purposes.

7-215.

(c) (1) An authority shall make a payment, IF ANY, to the
county and any municipal corporation that has a population of
more than 1,000[, if any,] in which any part of the exempt
property is located in an amount determined by agreement with the
county and the municipal corporation.

7-501.

(a) The governing [bodies] BODY of Allegany, Anne Arundel,
Montgomery, or Washington County or the governing body of a
municipal corporation in those counties may authorize, by law, an
exemption from county or municipal corporation property tax for
the property that is described in § 6-102(e) of this article.