§ 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.

HISTORY: An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2; 1986, ch. 171.