§ 9-7. Private aircraft landing areas.

(a) Exemption granted.

In accordance with State Tax-Property Article § 8-302, the essential portions of aircraft landing strips and areas, as certified by the Maryland Aviation Administration, are exempt from taxation, if the landing strips and areas are:

(1) located on privately owned property;

(2) used by the public; and

(3) licensed under State Transportation Article Title 5.

(b) Rules and regulations.

Subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, the Director of Finance may adopt rules and regulations to carry out the provisions of this section.