<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-210" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <text>Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property:</text>
    <level label="1">
      <text>is devoted to a governmental use or purpose; and</text>
    </level>
    <level label="2">
      <text>is owned by:</text>
      <level label="i">
        <text>the federal government;</text>
      </level>
      <level label="ii">
        <text>the State;</text>
      </level>
      <level label="iii">
        <text>a county or a municipal corporation; or</text>
      </level>
      <level label="iv">
        <text>an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.</text>
  </level>
</section>
