PARRIS N. GLENDENING, Governor Ch. 423

DOCUMENTATION OF EACH TEMPORARY ABSENCE, THE LENGTH OF TIME OF THE
ABSENCE AND THE REASON FOR THE ABSENCE IN THE FORM REQUIRED BY THE BOARD
OF LICENSE COMMISSIONERS.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 1997.

Approved May 8, 1997.

CHAPTER 423
(House Bill 275)

AN ACT concerning

Property Tax Exemption - State Energy Facilities

FOR the purpose of providing for an exemption from property tax for certain property
that is actually used exclusively for heating, cooling, or generation or distribution of
electricity for property owned and occupied by the State; and providing for the
application Of this Act.

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 6-102(e)
Annotated Code of Maryland
(1994 Replacement Volume and 1996 Supplement)

BY adding to

Article - Tax - Property

Section 7-211.1

Annotated Code of Maryland

(1994 Replacement Volume and 1996 Supplement)

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

Article - Tax - Property

6-102.

(e) Unless exempted under § 7-211, § 7-211.1, 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

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