HARRY HUGHES, Governor

1007

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved April 22, 1980.

CHAPTER 224

(House Bill 1491)

AN ACT concerning

Personal Property Tax Exemption - Hospitals
and Asylums

FOR the purpose of exempting from property taxation certain
personal property leased by nonprofit hospitals and
asylums; and clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 9(a) and (e)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

9.

(a) The following real and tangible personal property
[shall be] ARE exempt from assessment and from State,
county, and city ordinary taxation, except as otherwise
stated [herein], [each and all of] which exemptions shall be
strictly construed:

(e) Property owned by (1) any incorporated or
unincorporated nonprofit hospitals[,] and asylums (but not
exceeding 100 acres of land appurtenant to any hospital or
asylum), AND PERSONAL PROPERTY LEASED BY THEM UNDER A LEASE
NONCANCELLABLE EXCEPT FOR CAUSE FOR AN INITIAL PERIOD WHICH
EXCEEDS ONE YEAR; or by (2) any nonprofit charitable,
fraternal or sororal, benevolent, educational, or literary
institutions or organizations, including public libraries
subject to the provisions of Title 23 of the Education
Article and nonpolitical, nonstock men's or women's clubs
(but not exceeding 100 acres of land outside any city
appurtenant to any institution or organization); when any of
such property described above is actually used exclusively
for and necessary for charitable, benevolent, or educational