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SECTION 440

Infant homes

Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 2

§ 440. Infant homes. Real property owned by any infant home
corporation actually dedicated and used by such corporation exclusively
as a place for the free maintenance, care and recreation of children of
the age of six years and under, shall be exempt from taxation, special
ad valorem levies and special assessments.