SPIRO T. AGNEW, Governor                         989

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 8 (8) (e) of Article 81 of the Annotated Code of Mary-
land (1957 Edition and 1965 Replacement Volume), title "Revenue
and Taxes," subtitle "What Shall Be Taxed and Where," be and it is
hereby repealed and re-enacted, with amendments, to read as follows:

8.

(8) (e) The interest or privilege of any lessee, bailee, pledgee,
agent, or other person in possession of or using any real or personal
property which is owned by the federal or State governments, and
which is leased, loaned, or otherwise made available to any person,
firm, corporation, association, or other legal entity, with the privilege
to use or possess such property in connection with a business con-
ducted for profit, except where the use is by way of a concession for
occupancy of a public airport, park, market, or fairground, [or simi-
lar property,] which is available to the use of the general public,
shall be subject to taxation in the same amount and to the same ex-
tent as though the lessee or user were the owner of such property;
provided, that the foregoing shall not apply to federal or State prop-
erty for which negotiated payments are made in lieu of taxes by any
of the aforesaid owners, nor shall it apply to any real or personal
property which is owned by the federal or State governments and
which is in the possession of any person, persons or corporation who
or which is engaged in (1) the manufacture, construction, or assem-
bling of equipment, supplies or component parts thereof, to be used
for national defense purposes, or (2) research or development for
national defense purposes, nor shall it apply to port facilities owned
by the federal or State governments (or any agencies or instru-
mentality thereof) or by any political subdivision of the State of
Maryland. Provided further that for the purposes of municipal and
county taxation in the counties of Allegany, Anne Arundel, Mont-
gomery, and Washington, the county commissioners or governing
body of any municipality may, by adoption of an appropriate resolu-
tion or ordinance, exempt such property from county or municipal
taxation, but the valuation shall be carried on the assessment books
as though it is taxable for the purposes of computing payments to the
several political subdivisions which are provided for in the laws of
this State and which in any manner are based upon or related to
assessments and assessed valuations. As used herein, the term "port
facilities" shall mean and shall include, without intending thereby to
limit the generality of such term, any one or more of the following or
any combination thereof: Lands, piers, docks, wharves, warehouses,
sheds, transit sheds, elevators, compressors, refrigeration storage
plants, buildings, structures, and other facilities, appurtenances and
equipment necessary or useful in connection with the operation of a
modern port or in connection with shipbuilding and ship repair and
every kind of terminal or storage structure or facility now in use or
hereafter designed for use in the handling, storage, loading or un-
loading of freight or passengers at steamship terminals, and every
kind of transportation facility now in use or hereafter designed for
use in connection therewith.

Sec. 2. And be it further enacted, That Sections 9(7) (a) and
(8) of Article 81 of the Annotated Code of Maryland (1957 Edition
and 1965 Replacement Volume), title "Revenue and Taxes," subtitle
"What Shall Be Taxed and Where," be and they are hereby repealed
and re-enacted, with amendments, to read as follows: