Section 7-209 - Fire companies and rescue squads. - Maryland Statutes

§ 7-209. Fire companies and rescue squads.
 

Property is not subject to property tax if the property: 

(1) is owned by an incorporated, nonprofit fire company or rescue squad; and 

(2) is necessary for and actually used exclusively for the purposes of the fire company or rescue squad, including property that: 

(i) is used for: 

1. training; or 

2. fund raising at carnivals or bazaars; 

(ii) is held in an advanced land acquisition program of the fire company or rescue squad; 

(iii) is leased for not more than 60 days during any 12-month period, if: 

1. the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and 

2. the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad; 

(iv) is leased to any nonprofit organization, if: 

1. the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and 

2. the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad; or 

(v) is used as a residence for an individual who: 

1. is responsible for taking care of property owned by the fire company or rescue squad; 

2. is a member of the fire company or rescue squad; 

3. is not an employee of the fire company or rescue squad; and 

4. is not under an obligation to pay for the use of the property. 
 

[An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2; 1989, ch. 743.]