§ 7-210
108 words·~1 min read·
/md/tax-property/7-210A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–210.
(a)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.
(b)The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.