HERBERT R. O'CONOR, GOVERNOR. 931
CHAPTER 776.
(Senate Bill 493)
AN ACT to repeal and re-enact with amendments sub-
section (23) of Section 7 of Article 81 of the Annotated
Code of Maryland (1943 Supp. ), title "Revenue and
Taxes, " sub-title "What Shall Be taxed and Where. "
SECTION 1. Be it enacted by the General Assembly of Maryland,
That sub-section (23) of Section 7 of Article 81 of the
Annotated Code of Maryland (1943 Supp. ), title "Revenue
and Taxes, " sub-title "What Shall Be Taxed and Where, "
be and the same is hereby repealed and re-enacted with
amendments so as to read as follows:
(23) Tools (including mechanical tools), implements,
whether worked by hand, steam or other motive power,
machinery, manufacturing apparatus or engines used in
manufacturing, whether temporarily idle or not, in any
county or city, as herein defined, (including the City of
Baltimore) whether exempted by the county in which said
city is located or not, in which by law, resolution or ordi-
nance the same are or may be exempt from county or city
taxation; and the County Commissioners of any^ county
and any city, as herein defined, including the Mayor and
City Council of Baltimore, are hereby authorized to pass
such resolution or ordinance. Exemption by either a county
or a city in said county shall not preclude the other taxing
jurisdiction from imposing taxes on the property so ex-
empted by the one jurisdiction. If any county shall exempt
the property hereunder, and a city in said county shall tax
such property, the county shall furnish or make available
to the taxing authorities of said city the assessment on
the property so exempted by the county and taxed by the
city.
SEC. 2. And be it further enacted, That this Act shall
take effect on June 1, 1945.
Approved April 27, 1945.
CHAPTER 777.
(Senate Bill 496)
AN ACT to repeal and re-enact, with amendments, Section
93 of Article 52 of the Annotated Code of Maryland
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