SPIRO T. AGNEW, Governor                        1473

CHAPTER 687
(Senate Bill 484)

AN ACT to repeal and re-enact, with amendments, Section 9 (40)
of Article 81 of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Revenue and Taxes," subtitle "What Shall
Be Taxed and Where," to provide for a complete exemption from
State taxation for all livestock in the State.

AN ACT TO ADD NEW SECTION 9 (40D) TO ARTICLE 81 OF
THE ANNOTATED CODE OF MARYLAND (1965 REPLACE-
MENT VOLUME), TITLE "REVENUE AND TAXES," SUB-
TITLE "WHAT SHALL BE TAXED AND WHERE," TO FOL-
LOW IMMEDIATELY AFTER SECTION 9 (40C), TO PRO-
VIDE FOR A COMPLETE EXEMPTION FROM STATE TAXA-
TION FOR ALL LIVESTOCK IN THE STATE.

SECTION 1. Be it enacted by the General Assembly of Maryland,

That Section 9 (40) of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume), title "Revenue and Taxes," sub-

title, "What Shall be Taxed and Where," be and it is hereby re-
pealed and re-enacted, with amendments, to read as follows:

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEM-
BLY OF MARYLAND, THAT SECTION 9 (40D) BE AND IT IS
HEREBY ADDED TO ARTICLE 81 OF THE ANNOTATED
CODE OF MARYLAND (1965 REPLACEMENT VOLUME),
TITLE "REVENUE AND TAXES," SUBTITLE "WHAT SHALL
BE TAXED AND WHERE," TO FOLLOW IMMEDIATELY
AFTER SECTION 9 (40C) AND TO READ AS FOLLOWS:

9.

(40) For purposes of county taxation in Wicomico County only,

livestock not being held for a longer period than six months, com-
monly known as "feeder" stock. For the purposes of county taxa-
tion in Howard County only, all livestock shall be exempt from

assessment and taxation. For the purposes of county taxation in
Howard County only, all livestock shall be exempt from assessment
and taxation. For the purposes of county taxation in Baltimore
County only, all livestock shall be exempt from assessment and taxa-
tion. Notwithstanding the other provisions of this subsection, such

livestock is exempt from State taxation for the taxable year be-

ginning July 1, 1967.

(40D) ALL LIVESTOCK SHALL BE EXEMPT FROM STATE
TAXATION FOR THE TAXABLE YEAR BEGINNING JULY
1, 1967.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved May 4, 1967.