<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-303" title_number="8" title_name="Valuation and Assessment" subtitle_number="3" subtitle_name="County Assessment Procedures">
  <text>For purposes of the Cecil County property tax only, the buildings located at Fair Hill that are used primarily for fund raising events for the Union Hospital of Cecil County may not be assessed to the owner of the land on which they are located. These buildings are:</text>
  <level label="1">
    <text>farmers’ grandstand and bleachers;</text>
  </level>
  <level label="2">
    <text>National Cup, Aintree, and Fair Hill stands;</text>
  </level>
  <level label="3">
    <text>Mutuel Building;</text>
  </level>
  <level label="4">
    <text>green barn for races;</text>
  </level>
  <level label="5">
    <text>secretary’s office;</text>
  </level>
  <level label="6">
    <text>jockey room;</text>
  </level>
  <level label="7">
    <text>main race, tea, cow, and storage barns;</text>
  </level>
  <level label="8">
    <text>water tower;</text>
  </level>
  <level label="9">
    <text>grandstand cow show area;</text>
  </level>
  <level label="10">
    <text>Butler Building; and</text>
  </level>
  <level label="11">
    <text>toilet facilities.</text>
  </level>
</section>
