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.