(a) Except for real property owned by the federal government, real property that is exempt by law from the property tax shall be assessed under this article and in the manner required by the Director.
(b) The assessments of exempt real property shall be maintained in the records of the Department and of the supervisor in each county in which the exempt property is located.
(c) For the purpose of distributing State funds, the assessments of exempt property may not be included in the total assessment of all property.
Structure Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 1 - General Provisions
Section 7-101 - Exemptions -- Strict Rule of Construction
Section 7-102 - Exemptions by Law -- Effective Date
Section 7-103 - Exemptions of Real Property -- Procedure
Section 7-104 - Exemptions -- Abatement of Tax
Section 7-105 - Adjustment of Tax on Public Property; Tax on Formerly Exempt Property
Section 7-106 - Exempt Property -- Assessment
Section 7-107 - Local Exemptions -- Effect on State Aid
Section 7-108 - Local Exemptions -- Change by Counties