THEODORE R. MCKELDIN, GOVERNOR 53
CHAPTER 18
(House Bill 293)
AN ACT to add a new section to Article 1 of the Code of
Public Local Laws of Maryland (1930 Edition), title
"Allegany County", sub-title "County Tax Collector", to
be known as Section 119B and to follow immediately
after Section 119A of said Article, providing certain
county and municipal tax exemptions for extensions and
additions to established industries located in Allegany
County.
SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and it is hereby added
to Article 1 of the Code of Public Local Laws of Maryland
(1930 Edition), title "Allegany County'', sub-title "County
Tax Collector", to be known as Section 119B, to follow
immediately after Section 119A of said Article, and to read
as follows:
119B. (a) In order to encourage and induce the expan-
sion, growth and development of established manufactur-
ing, fabricating, assembling, processing and distributing
industries, factories and plants in Allegany County, the
following property of expansion units, extensions and ad-
ditions to such established industries, factories and plants
wholly located in Allegany County, which expansions, ad-
ditions and extensions were made or constructed on or
after June 1, 1951, shall be exempt from assessment and
all County and municipal taxes, for the periods and with
the limitations as hereinafter specified:
(b) Exempted property shall be limited to land, build-
ings, tools, including mechanical tools; implements, whether
worked by hand, steam, or other motive power; machinery,
manufacturing apparatus, or engines used in manufactur-
ing, whether temporarily idle or not; and all other per-
sonal property, EXCEPT RAW MATERIALS, used in the
business of such expansion unit, extension or addition.
(c) The exemptions herein provided shall be only for
the following periods—
(1) Three years from the date of completion of such
extension, expansion or addition, if the assessable value of
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EXPLANATION: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.
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