Art. 81, Secs. 9(23); 9(24); 15
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Comm.
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Mfg.
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Mfg.
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Inv.
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Inv.
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Mach.
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REMARKS
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Locality
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%
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%
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%
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Allegany ..............
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40
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40
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None
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Chap. 449 Acts 1951 — Ten yr. ex-
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emption on real & personal property
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on new industry.
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Chap. 461 Acts 1955 — Ten yr. ex-
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emption on real & personal property
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(except raw mat.) on expansion or
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addition (More than $10,000) of ex-
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isting industry.
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Anne Arundel ....
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40
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100
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100
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Laundry equipment classified as mfg.
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mach.
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Annapolis ........
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40
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100
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None
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Baltimore City ....
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40
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See
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See
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Note*
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Note*
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Baltimore Co. ....
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40
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40
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100
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Calvert ................
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40
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40
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None
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Chap. 618 Acts 1955 — Ten yr. ex-
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emption on plant & equipment of
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mfg. business or industry established
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after 6/1/55.
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Caroline ..............
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40
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100
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None
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Chap. 763 Acts 1953 — Ten yr. ex-
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emption from certain taxes on new
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industry valued over $50,000 and ad-
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ditions to established industry valued
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over $25,000.
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Poultry processing classed as mfg. in-
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ventory.
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Federalsburg ....
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None
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100
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None
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Poultry processing classed as mfg. in-
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ventory.
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Ridgely .............
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None
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100
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None
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Raw materials only.
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Carroll ................
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40
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40
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None
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Cecil ....................
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40
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50
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50
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Through 1961 — Certificate required.
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100% exemption granted to new mfg.
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business with capital investment of at
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least $75,000 and old business own-
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ing or leasing land and buildings cost-
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ing $75,000. Certificate req.
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Northeast ........
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40
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40
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None
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Charles ................
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40
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40
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None
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Dorchester ............
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40
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100
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None
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Ten yrs. from 1959 — mfg. inventory.
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Chap. 227 Acts 1955— Ten yr. ex-
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emption from county taxes only on
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land, buildings, machinery or new fac-
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tories, industries & hotels.
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Cambridge ......
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None
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100
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None
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Frederick ............
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40
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40
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40
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Frederick ........
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40
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40
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40
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Thurmont ........
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None
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None
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40
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Garrett ................
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40
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40
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None
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Chap. 489 Acts 1955 — Ten yr. ex-
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emption from completion date on
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plant, land, equipment and raw ma-
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terials of new industry and additions
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or expansion of established industry
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if valued greater than $10,000 and
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employing an additional 20 or more
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persons.
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