188                                                LAWS OF MARYLAND                                      Ch. 8

(3)  50% OF ITS ASSESSMENT, LESS $200,000, IN ST.
MARY'S COUNTY, SUBJECT TO THE POWER OF THE GOVERNING BODY OF THE
COUNTY BY LAW TO EXEMPT THE REMAINDER OF THE ASSESSMENT FROM THE
COUNTY PROPERTY TAX;

(4)  20% OF ITS ASSESSMENT IN ALLEGANY COUNTY; AND

(5)  18% OF ITS ASSESSMENT IN BALTIMORE COUNTY.

REVISOR'S. NOTE: This section is new language derived
without substantive change from former Art. 81, §
9A(a), (e)(1) and (2).

In subsection (a) of this section, the defined term
"property tax" is substituted for the former phrases
"county and city taxation only" and "county and- city
taxation", since the State property tax has been
repealed.

Also in subsection (a) of this section and in §§ 7-225
and 7-226 of this subtitle, the former references to
an exception of personal property from assessment are
deleted to conform to the practice of the Department.
of assessing the personal property for statistical
purposes.

Also in subsection (a) of this section, the former
words "firm or corporation" are deleted as included in
the defined term "person".

Also in subsection (a) of this section, the former
reference to "or where declared to be taxable in this
subsection" is deleted as superfluous.

In the introductory language of subsection (b) of this
section, the defined term "county property tax" is
substituted for the former reference to "county and
city taxation" since subsection (b) of this section
related only to county property tax.

In subsection (b) of this section, the references to
Caroline, Garrett, Talbot, and Worcester counties, and
Baltimore City, are deleted to reflect action that is
taken under the general authority of § 7-108 of this
title for total exemption of this property for those
counties. The revision reflects the present status of
exemption of this property under the 2 statutory
provisions.

In subsection (b)(1) through (5) of this section, the
defined term "assessment" is substituted for the
former term "total assessed value", for clarity.

In subsection (b)(2) of this section, the reference to
"50%" of its assessment in Dorchester County is