1. (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. (1) is devoted to a governmental use or purpose; and

   2. (2) is owned by:

      1. (i) the federal government;
      2. (ii) the State;
      3. (iii) a county or a municipal corporation; or
      4. (iv) an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.
2. (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.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171. Amended by Acts 2017, c. 692, § 1, eff. July 1, 2017.

Formerly Art. 81, § 9.