§ 7-210. Government property

MD Tax-Prop Code § 7-210 (2019) (N/A)
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(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.