926                              LAWS OF MARYLAND                      [CH. 540

amending the laws concerning the so-called manufacturers' tax
exemption in Allegany County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 82 of the Code of Public Local Laws of Allegany County
(1963 Edition, being Article 1 of the Code of Public Local Laws of
Maryland), title "Allegany County", subtitle "County Treasurer",
be and it is hereby repealed and re-enacted, with amendments, to
read as follows:

82.

(a) In order to encourage and induce the expansion, growth and
development of established manufacturing, fabricating and assem-
bling industries, factories and plants in Allegany County, the follow-
ing property of expansion units, extensions and additions to such
established industries, factories and plants wholly located in Allegany
County, which expansions, additions, 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, land improvements,
buildings, tools, including mechanical tools; implements, whether
worked by hand, steam or other motive power; machinery, manufac-
turing apparatus, or engines used in manufacturing, whether tem-
porarily idle or not; and all other personal property, including power,
maintenance, research, pollution abatement and other supporting
facilities, and inventories, except raw materials, used in the business
of such expansion unit, extension or addition. "Expansion unit" in-
cludes any machine or manufacturing apparatus, or any addition to
a machine or manufacturing apparatus, constructed or acquired in
connection with expansion, growth or development.

(A)   IN ORDER TO ENCOURAGE AND INDUCE THE EX-
PANSION AND GROWTH OF ESTABLISHED MANUFACTUR-
ING, FABRICATING AND ASSEMBLING INDUSTRIES, FAC-
TORIES AND PLANTS IN ALLEGANY COUNTY, OR THE
DEVELOPMENT OF NEW PRODUCTS OR INDUSTRIAL
PROCESSES, THE FOLLOWING PROPERTY OF EXPANSION
UNITS, ADDITIONS AND EXTENSIONS TO SUCH ESTAB-
LISHED INDUSTRIES, FACTORIES AND PLANTS WHOLLY
LOCATED IN ALLEGANY COUNTY, WHICH EXPANSIONS,
ADDITIONS AND EXTENSIONS WERE MADE OR CON-
STRUCTED 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,
IMPROVEMENTS TO LAND, BUILDINGS AND ALL PER-
SONAL PROPERTY, EXCEPT RAW MATERIALS, WHICH IS
ACQUIRED, CONSTRUCTED OR USED IN CONNECTION WITH
THE BUSINESS OF SUCH EXPANSION UNIT, EXTENSION OR
ADDITION. "EXPANSION UNIT" INCLUDES ANY ADDITION
TO A MACHINE OR MANUFACTURING APPARATUS, CON-
STRUCTED OR ACQUIRED IN CONNECTION WITH EXPAN-
SION, GROWTH OR DEVELOPMENT.