[Adopted 1972, ch. 724]
Any real property in Talbot County acquired from and after June 30, 1972, shall not be subject to any exemption from County taxation unless the County Council of Talbot County approves the exemption.
Before granting any exemption under this article, the County Council shall conduct a public hearing on the exemption upon the request of any interested party. If the Council finds that the property for which exemption is requested is reasonably related to the religious, scientific, charitable or other purposes of the owner of the property, it shall approve the exemption. No exemption shall be granted for any real property which is not wholly or substantially used to further the purpose of the owner, nor shall any exemption be granted for any real property which is used solely as or as a means to produce revenue, business or investment income not directly related to the purposes of the owner of the property.
[Amended 7-24-2001 by Bill No. 837]
The provisions of this article shall prevail over any of the provisions found in the Tax-General and Tax-Property Articles of the Annotated Code or elsewhere in the laws of Maryland relating to exemptions from County taxation on real property in Talbot County.