(2008)

Dear Elizabeth F. Harris

You have requested our opinion on three questions that arise from the federal government's implementation of the base realignment and closure ("BRAC") process in Maryland. That process is expected to result in significant development at certain military bases in the State, including Fort Meade and Aberdeen Proving Ground. First, you ask whether real property located within an area of exclusive federal jurisdiction on a military installation, but leased to and developed by a private entity, will be subject to Maryland property taxes. Second, you pose the same question…