J. MILLARD TAWES, Governor                      503

of Public Local Laws of Maryland), title "Washington County",
sub-title "Manufacturing Plants", AS SAID SECTION WAS
AMENDED BY CHAPTER 721 OF THE ACTS OF 1959, and to
enact new Section 496 in lieu thereof, to stand in the place of the
section repealed, to revise the exemption from county taxation of
land, machinery and tools of factories, industrial plants and new
industries in Washington County and relating generally to such
exemptions.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 496 of the Code of Public Local Laws of Washington
County (1957 Edition, being Article 22 of the Code of Public Local
Laws of Maryland), title "Washington County", sub-title "Manu-
facturing Plants", AS SAID SECTION WAS AMENDED BY
CHAPTER 721 OF THE ACTS OF 1959, be and it is hereby re-
pealed, and that new Section 496 be and it is hereby enacted in lieu
thereof, to stand in the place of the section repealed, and to read as
follows:

496.

For the purpose of encouraging the location of new industries in
Hagerstown and elsewhere in Washington County and for the pur-
pose of encouraging the growth and development of factories, manu-
facturing industries, fabricating or assembling facilities, industrial
plants and the like in the city and county aforesaid, the County Com-
missioners of said county are hereby authorized and empowered to
exempt from county taxation such factories, manufacturing indus-
tries, fabricating or assembling facilities, industrial plants and the
like, and the land, machinery and tools therewith used, and stock in
trade or products thereof as may be located in said Hagerstown or
elsewhere in said county, as herein provided:

(a)  Said County Commissioners shall determine what factories,
manufacturing industries, fabricating or assembling facilities, in-
dustrial plants and the like are within the meaning and purpose of
this statute.

(b)  Such exemption from county taxation shall be granted only in
those instances where ten or more wage earners are regularly em-
ployed by the person, persons, or corporation applying to the said
County Commissioners for benefits hereunder.

(c)  No such tax exemption shall be granted except to new indus-
tries or to established local industries which are making substantial
bona fide improvements or expansion or undertaking similar new
construction work, and shall be granted only with respect to such
property as is represented by such new improvements, expansion or
construction work.

(d)  Such tax exemption shall be granted for only one year or
portion thereof at a time, and no exemptions shall be granted for a
period longer than three years.

(e)  Any and all hearings upon such tax exemptions shall be mat-
ters of public knowledge, and no action shall be taken upon a request
for such exemption earlier than the next regular business session of
the County Commissioners after that session at which the initial re-
quest for such exemption was made.