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Ch. 107
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2007 Laws of Maryland
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term; providing for the application of this Act; and generally relating to
exemptions for certain interests in government-owned properties.
BY adding to
Article - Tax - Property
Section 7-211(h)
Annotated Code of Maryland
(2001 Replacement Volume and 2006 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.
(h) (1) In this subsection, "bus passenger shelter" means:
(i) a bus passenger shelter as defined in § 8-750 of
the transportation article; or
(ii) a shelter located at a designated transit bus
stop on a campus of a public senior higher education institution as
defined in § 10-101 of the education article.
(2) an interest of a person in property of the state,
county, or a municipal corporation or any agency or
instrumentality of the state, county, or a municipal corporation is
not subject to property tax:
(i) if the person holds an interest in the property
under an agreement with the state, county, or municipal
corporation under § 8-751 or § 8-752 of the transportation article
to operate a bus passenger shelter; or
(ii) if the person holds an interest in the property
under an agreement with a public senior higher education
institution to operate a bus passenger shelter.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2007, and shall be applicable to all taxable years beginning after June 30,
2007.
Approved by the Governor, April 10, 2007.
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- 1002 -
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