Marvin Mandel, Governor                         387

factories, manufacturing industries, fabricating or assembling
facilities, industrial plants and land, machinery and tools therewith
and stock in trade or products thereof.

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," subtitle "Manufac-
turing Plants," as this section was last amended by Chapter 563
of the Acts of 1965, be and it is hereby repealed.

[496.

For the purpose of encouraging the location of new industries in
Hagerstown and elsewhere in Washington County and for the purpose
of encouraging the growth and development of factories, manufac-
turing 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, indus-
trial 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
employed 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 por-
tion 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
request for such exemption was made.

(f)  No tax exemption granted by the County Commissioners
under the authority of this section shall have any effect after June
30, 1967.]

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved April 15, 1970