(a) The owner of property that is subject to the leasehold or other limited interest that is described in § 6–102(b) through (e) of this article is not liable for property tax on that property. However, the Department may impose the entire property tax liability due on the property to the tenant, bailee, custodian, or other party in possession of the property.
(b) Except as provided in subsection (c) of this section, if the holder of a leasehold or other limited interest in property that is described in § 6–102(e) of this article fails to pay property tax that is due, a lien does not attach to the property or to the interest of a holder in the property but is a personal debt of the holder that is recoverable by civil action in any court of competent jurisdiction.
(c) (1) Except as provided in paragraph (2) of this subsection, subsection (b) of this section does not apply to any leasehold interest held in any property within:
(i) a development district designated under § 12–203 of the Economic Development Article;
(ii) a special taxing district established under § 21–409 or § 21–503 of the Local Government Article; or
(iii) a community development authority designated under § 2–7–125 of the Code of Public Local Laws of Frederick County.
(2) This subsection does not apply to any reversionary interest of the federal government, the State, a county, or a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation in property described in paragraph (1) of this subsection.