<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-244" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.</text>
    </level>
    <level label="3">
      <text>“Table games” has the meaning stated in § 9–1A–01 of the State Government Article.</text>
    </level>
    <level label="4">
      <text>“Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.</text>
    </level>
    <level label="5">
      <text>“Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.</text>
    </level>
  </level>
  <level label="b">
    <text>Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax.</text>
  </level>
  <level label="c">
    <text>An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax.</text>
  </level>
  <level label="d">
    <text>Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.</text>
  </level>
</section>
