Unlike properties owned by the state, a county, a municipality or those used for public purposes by volunteer fire departments, the WSSC does not exempt properties owned by nonprofit organizations from assessment of FFBC. However, properties owned by such organizations are assessed using the small acreage rather than the industrial or single business methodology. Examples of nonprofit organizations are churches, Boy or Girl Scouts of America and charitable organizations. (Property assessments manual § 10.0, dated October 1998)