Ch. 714                              MARVIN MANDEL, Governor                                   1501

"Admissions and Amusement Tax"; be and they are hereby repealed and
re-enacted, with amendments, to read as follows:

9.

(i)  Scouts. —Property owned either by the Boy Scouts [of the United States] of
America or by the Girl Scouts of the United States of America and by their
councils, units, and troops in the State and actually used exclusively for their
purposes.

9 A.

(j) Livestock. —(1) Livestock of any farmer, [exempt] EXCEPT where declared
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 taxation only at 100% of its total assessed value in Baltimore
City and in the following counties: Allegany, Anne Arundel, Prince George's, St.
Mary's, Talbot and Worcester.

(3)  In Dorchester, Frederick, Kent, Queen Anne's, and Wicomico counties, such
property shall be subject to county taxation only on the effective date of this
section and continuing 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.

16.

(g) Apportionment of other values of operating property to counties and cities.
--In apportioning values of operating property, other than values of operating
property apportioned under paragraphs (e) and (f), to counties and cities as
required by paragraph (d), the Department shall proceed as follows: (1) Operating
land at its assessed value shall be directly apportioned to the county and/or city in
which it is located. (2) The Department shall value separately and directly
apportion to the county and/or city in which they are respectively located only
such other items of operating property permanently located as to which a direct
apportionment is essential in order to arrive at a just and fair apportionment. (3)
The remainder of the operating property permanently located shall be apportioned
in accordance with such method or methods as will justly and fairly apportion to
the several counties and cities such part of the value thereof as is reasonably
attributable to the parts thereof located in each such county or city. Operating
property not permanently located in any county or city, shall, insofar as is
reasonably consistent with a just and fair apportionment, be apportioned to
counties and cities in proportion to the valuation and location of permanently
located operating property directly apportioned. Any such operating property not
permanently located in any county or city, including mobile operating property,
which cannot fairly and [just] JUSTLY be so apportioned, shall be apportioned to
the county and/or city in which the owner resides. In computing the assessment for