Maryland Code § TP-7-107

Section TP-7-107
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Unless the public general law or public local law granting the exemption
specifically refers to and modifies or supersedes this section, real property that is
exempt by law enacted after July 1, 1967, from county or municipal corporation
property tax is treated as taxable real property for the purpose of computing any
payments of State aid to counties or municipal corporations that by law are based on
the assessment of real property.

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