1124                            Laws of Maryland                      [Ch. 350

property for which exemption is claimed. Such exemptions shall be
allowed and prorated by the assessing authority for the remainder
of any taxable year from the date the claimant shall have acquired
possession of the real property intended to be exempt thereunder.

(f) The governing body of any subdivision of the State by ap-
propriate resolution, may return any taxes collected on property
which would have been exempt had proper claim in writing been
made therefor in the manner provided hereunder.

(8)    Educational and literary institutions.—Buildings, furniture,
equipment and libraries owned and used exclusively by educational
or literary institutions, no part of the net income of which inures to
the benefit of any private shareholder or individual, and the ground
not exceeding (outside of any city) one hundred acres in area, ap-
purtenant thereto, and necessary for the respective uses thereof.

(9)     Crops in hands of producer.—Crops or produce of any land
in the hands of the producer or his agent.

(10)    Provisions and food for family use.—Provisions and food
kept for the use and consumption of the family of the person to whom
such provisions and food shall belong.

(11)    Farming implements—Generally; Baltimore, Caroline,
Montgomery, Prince George's, and Howard Counties.—Fifteen hun-
dred dollars in value of the farming implements of any farmer.
Notwithstanding the provisions of this subsection, in Caroline, How-
ard, Montgomery, Prince George's, and Baltimore counties, farm
implements shall be exempt from assessment and taxation for county
purposes.

(11½) Same—Carroll County.—Notwithstanding the provisions
of subsection (11) of this section, in Carroll County, for purposes of
county taxation only, and over a ten-year period beginning July 1,
1965, as of the beginning of the ten-year period, farm implements
as now taxed shall be exempted in increasing amounts in equal ratios
for each of the ten years, until at the end of the ten-year period, and
thereafter, such implements are entirely exempt. At any time before
the end of the ten-year period, the County Commissioners, by reso-
lution, may provide for an entire exemption of farm implements; or
may provide for an entire exemption in a lesser period of time than
ten years, in which case farm implements shall be exempted in in-
creasing amounts in equal ratios for each year of the lesser period,
until at the end of the lesser period they are entirely exempt.

(11A) Same—Harford County.—For the purposes of county tax-
ation in Harford County, the farming implements of any bona fide
farmer shall be exempt to the extent of 60% of the value thereof for
assessments made as of January 1,1966; 80% of the value thereof for
assessments made as of January 1,1967; and from and after January
1, 1968, such farm implements shall be entirely exempt from valu-
ation, assessment, and taxation under the provision of this section.

(11B) Same—Allegany County.—For the purposes of county
taxation in Allegany County, the farming implements of any bona
fide farmer shall be exempt to the extent of 60% of the value thereof
for assessments made as of January 1, 1967; 80% of the value thereof
for assessments made as of January 1, 1968; and from and after