§ 11-2-105. AIRPLANE LANDING STRIPS.

(a)

Exemption from taxes. All property on which are located essential portions of improved airplane landing strips, as certified by the State Aviation Administration, is exempt from county real property tax in accordance with § 8-302 of the Tax-Property Article of the Annotated Code of Maryland, if the landing strip is:

(1)

Located on privately owned land;

(2)

Used by the public;

(3)

Licensed under Title 5 of the Transportation Article of the Annotated Code of Maryland; and

(4)

Identified in the Maryland Aviation System Plan as essential to the state's air transportation system.

(b)

Procedure. By January 1 of each tax year for which an exemption is sought under this section, the owner of the property shall file an application and proof of eligibility with the State Department of Assessments and Taxation.

(1988 Code, § 33-38) (Bill No. 36-95, § 1, 6-9-1995; Bill No. 33-03, § 2, 7-1-2004)