1106                                           LAWS OF MARYLAND                                     Ch. 17

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1985.

Approved April 9, 1985.

CHAPTER 18

(Senate Bill 184)

AN ACT concerning

Personal Property Tax Exemptions

FOR the purpose of providing that certain actions taken by
counties and municipal corporations exempting personal
property from assessment and tax will be effective for
certain taxable years if notification is received by the
Department of Assessments and Taxation by a certain date.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 7-108 and 7-109
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1985)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

7-108.

(a)  The Mayor and City Council of Baltimore or the
governing body of a county, by law, may reduce the percent of the
assessment of any personal property that is subject to the county
property tax under § 7-222, § 7-223, § 7-224, § 7-225, or § 7-226
of this title.

(b)  A county that reduces or eliminates the percent of
assessment of taxable personal property under subsection (a) of
this section shall submit a copy of the law to the Department.
IF THE DEPARTMENT RECEIVES A COPY OF THE LAW ON OR BEFORE APRIL 1
MAY 1, THE CHANGE SHALL BE EFFECTIVE FOR THE TAXABLE YEAR
FOLLOWING THE DATE THE LAW IS ENACTED.

7-109.

(a) The personal property described in §§ 7-222, 7-223,
7-224, 7-225, and 7-226 of this title is subject to or exempt