(a) Aircraft landing areas. An improved aircraft landing area, including an approach zone and taxiway, may not be assessed to the owner of the real property on which it is located if the landing area is located on privately owned land, used by the public, and licensed under the Transportation Article, Title 5, of the State Code.
(b) Community associations. Real property is exempt from County taxation if an application for an exemption is made to the Controller on forms supplied by the Office of Finance, and the Controller determines that:
(1) title to the property is held by a nonprofit community civic association or corporation;
(2) the property is dedicated by appropriate record plat or deed restrictions to the use of the lot owners within the community; and
(3) use of the property is not contingent on payment of dues, fees, or other compensation to the association or corporation, except that use may be contingent on assessments exacted by the association or corporation solely for the improvement or maintenance of the roads, property, or other facilities of the community.
(1985 Code, Art. 6, §§ 1-103, 1-104) (Bill No. 93-88; Bill No. 4-98; Bill No. 23-04)
State Code reference – Tax-Property Article, §§ 7-303, 8-302, 9-303.