§ 7-211. Interest in certain government properties
West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2017
Effective: July 1, 2017
MD Code, Tax - Property, § 7-211
§ 7-211. Interest in certain government properties
(b)(1) This subsection does not apply to:
(c)(1) Except for an interest in federal enclave property as defined in § 7-211.3 of this subtitle, an interest of a person in any property of the federal government or the State is not subject to property tax, if the government that owns the property makes negotiated payments in lieu of tax payments.
(d)(1) In this subsection, “port facility” includes at least 1 or a combination of:
(i) lands, piers, docks, wharves, warehouses, sheds, transit sheds, elevators, compressors, refrigeration storage plants, buildings, structures, and other facilities, appurtenances, and equipment that is useful or designed for use in connection with shipbuilding, ship repair, or the operation of a port;
(e) An interest of a person in property in an international trade center as described in § 6-101(e)(4) of the Transportation Article, is not subject to property tax, if the State, or any agency or instrumentality of the State:
Exemption for interest in a vending facility operated under the Maryland Vending Program for the Blind
(f) An interest of a person in personal property in a vending facility operated under the Maryland Vending Program for the Blind is not subject to the property tax.
Exemption for interest under a lease agreement with the State to use property to provide housing to student of public senior higher education institutions
(g)(1) In this subsection, “public senior higher education institution” has the meaning stated in § 10-101 of the Education Article.
(h)(1) In this subsection, “bus passenger shelter” means:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1989, c. 415; Acts 1991, c. 55, § 1; Acts 1999, c. 253, § 1, eff. July 1, 1999; Acts 2005, c. 40, § 1, eff. June 1, 2005; Acts 2005, c. 515, § 1, eff. June 1, 2005; Acts 2005, c. 554, § 1, eff. June 1, 2005; Acts 2007, c. 107, § 1, eff. June 1, 2007; Acts 2008, c. 36, § 6, eff. April 8, 2008; Acts 2008, c. 338, § 2, eff. June 1, 2008; Acts 2009, c. 60, § 1, eff. April 14, 2009; Acts 2016, c. 508, § 1, eff. June 1, 2016; Acts 2017, c. 692, § 1, eff. July 1, 2017.
Formerly Art. 81, § 8.
MD Code, Tax - Property, § 7-211, MD TAX PROPERTY § 7-211
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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