|
|
|
|
15
|
|
|
Harford ................
|
40
|
40
|
None
|
|
|
Belair ................
|
40
|
40
|
None
|
|
|
Howard ................
|
40
|
40
|
100
|
|
|
Kent ....................
|
40
|
40
|
None
|
|
|
Montgomery ........
|
50
|
50
|
None
|
|
|
Prince George's ..
|
50
|
50
|
100
|
Laundry & pasteurizing classed as mfg.
|
|
|
|
|
|
mach.
|
|
Laurel ..............
|
50
|
50
|
None
|
Through June 30, 1961.
|
|
Queen Anne's ....
|
40
|
40
|
None
|
Chap. 304 Acts 1955 — Ten yr. ex-
|
|
|
|
|
|
emption of new business established
|
|
|
|
|
|
after 6/1/55 if valued over $30,000
|
|
|
|
|
|
& gives employment to 20 or more
|
|
|
|
|
|
persons.
|
|
|
|
|
|
100% mfg. inventory and machinery
|
|
|
|
|
|
used in first processing of agricultural
|
|
|
|
|
|
commodities for human consumption.
|
|
St. Mary's ' ..........
|
None
|
None
|
100
|
Cold storage & food processing classed
|
|
|
|
|
|
as mfg. mach.
|
|
Somerset '..............
|
40
|
100
|
None
|
Canned goods classed as mfg. inven-
|
|
|
|
|
|
tory.
|
|
Talbot ..................
|
40
|
100
|
None
|
|
|
Easton ..............
|
40
|
100
|
None
|
|
|
Oxford ............
|
None
|
100
|
None
|
|
|
Washington ........
|
Min.
|
Min.
|
25
|
Exemption: greater of $1,500 or
|
|
|
|
|
|
25%; 25% of remainder exempt.
|
|
|
433/i
|
43?4
|
|
|
|
|
Max.
|
Max.
|
|
|
|
|
100
|
100
|
|
|
|
Wicomico ............
|
40
|
100
|
None
|
Mfg. inv. 10 yrs. from 1961
|
|
Salisbury ... _ ...
|
None
|
100
|
None
|
Mfg. inv. 10 yrs. from 1961
|
|
Worcester ............
|
40
|
40
|
None
|
|
|
Snow Hill ........
|
None
|
40
|
None
|
|
|
*NOTE: Baltimore
|
City
|
|
|
|
Ordinance No. 1340 exempts manufacturers' inventory and machinery for
1961, $15,000 or 75%; 1962 and thereafter, entirely exempt.
Ordinance No. 1522, effective July 1, 1958, exempts certain personal property
of new industries and the expansion, under certain conditions, of established
industries.
HOUSEHOLD FURNITURE AND EFFECTS.
Under Chapter 708 of the Acts of 1945, the following counties assess house-
hold furniture after an exemption of $100:
Dorchester County
Frederick County.
All other counties and Baltimore City give 100% exemption for household
furniture and effects.
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 |
