Marvin Mandel, Governor                          1143

thereafter at those percentages of its total assessed value which were
in effect prior to the effective date of this section. After the effective
date of this section, such percentages may be changed as provided by
subsection (m) of this section.

(4) In any city and for municipal purposes only, such property
shall be fully taxable, or exempt in whole or part, as the governing
body of the city may determine.

(5)    Exemption by either a county or a city in the county shall
not preclude the other jurisdiction from taxing such property and
where a county has exempted the property but a city therein has not
exempted it, the appropriate assessing authority shall provide the
city with the assessment of the property.

(6)    In Washington County, notwithstanding the provisions of
this subsection, the County Commissioners are authorized to grant
exemptions from county taxation under this paragraph to ware-
housers. As used in this paragraph, warehousers means a person,
firm, or corporation engaged only in the business of warehousing
merchandise as a distribution center and having neither retail nor
wholesale sales persons. The action of the County Commissioners
may be appealed to the appeal tax court of the county.

(f)    Railroad Rolling Stock

From county and city taxation only, rolling stock of persons
other than railroad, express or transportation, parlor car, and sleep-
ing car companies.

(g)    Vessels, Aircraft, and Motor Vehicles

All ships, vessels, boats, or watercraft of whatever kind, which are
not more than one hundred feet in overall length or which are regu-
larly engaged in commerce in whole or in part, outside the territorial
limits of the State; all airplanes and aircraft, regardless of whether
or not registered under Article 1A of this Code; and all motor vehicles
designated as Classes A through J, inclusive, by Sections 3-801
through 3-812, inclusive, of Article 66½ of this Code.

(h) Agricultural Products and Commodities

The following agricultural products and commodities: crops or the
produce of any land in the possession of the producer or his agent;
fish while in the possession of persons employed to catch, salt and
pack them, or while in the possession of agents until sold; poultry;
tobacco stored in the State tobacco warehouse; and green coffee beans
imported from foreign countries while in the possession of and owned
by the importer as long as no physical or chemical change has been
made by any manufacturing process in such beans and regardless of
whether they are in their original packages.

(i) Farming Implements

(1)    The farming implements of any farmer, except where de-
clared to be taxable by this subsection.

(2)    Notwithstanding the provisions of paragraph (1) above and
subject to the power of exemption granted in subsection (m) of this
section, such property shall be subject to county and city taxation
only on all valuations in excess of $1,500 in Baltimore City and in
the following counties: Anne Arundel, St. Mary's, Talbot, and
Worcester.