Ch. 415                                           LAWS OF MARYLAND

Article - Tax - Property

Section 7-235

Annotated Code of Maryland

(1986 Volume and 1988 Supplement)

BY adding to

Article 56 - Licenses

Section 56A

Annotated Code of Maryland

(1988 Replacement Volume and 1988 Supplement)

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 178

Annotated Code of Maryland

(1988 Replacement Volume and 1988 Supplement)

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

Article - Tax - Property

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 for:

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

(2)  research or development for national defense
purposes.

(b)  An interest of a person in property of the federal
government, the State, a county, or a municipal corporation is
not subject to property tax, if the property is used for a
concession that:

(1)   is located in a public airport, park, market, or
fairground; and

(2)   is available for use by the general public.

(c)  An interest of a person in any property of the federal
government or the State is not subject to property tax, if the

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