Section 7-210 - Government property.
§ 7-210. Government property.
(a) In general.- 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) Limitation on agency or instrumentality ownership.- 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.
[An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2; 1986, ch. 171.]