Marvin Mandel, Governor                       1125

January 1, 1969, such farm implements shall be entirely exempt from
valuation assessment and taxation under the provisions of this sec-
tion.

(11C) Same—Charles County.—Notwithstanding the provisions
of subsection (11) of this section, in Charles County, for purposes of
county taxation only, and over a five-year period beginning on July 1,
1966, as of the beginning of the five-year period, farm implements
as now taxed shall be exempted in increasing amounts in equal ratios
for each of the five years until at the end of the five-year period, and
thereafter, such implements are entirely exempt.

(11D) Same—Somerset County.—For the purposes of county
taxation in Somerset County, the farming implements of any bona
fide farmer as now taxed shall, over a five-year period beginning
July 1, 1966, be exempted in increasing amounts in equal ratios for
each of the five years, until the end of the five-year period, and
thereafter, such implements are entirely exempt.

(11E) Same—Cecil County.—For purposes of county taxation in
Cecil County, farming implements.

(11F) Farming implements, livestock, and stock in business in
Kent County.—For purposes of county taxation in Kent County,
farming implements, livestock and stock in business of persons
engaged in commercial business, shall over a three-year period be-
ginning July 1, 1968, be exempted in increasing amounts in equal
ratios for each of the three years until the end of the three-year
period, and thereafter, such property shall be entirely exempt.

(11G) Farming implements in Washington County.—Notwith-
standing the provisions of subsection (11) of this section, for the
purposes of county taxation in Washington County, the farming
implements of any bona fide farmer as now taxed shall, over a
four-year period beginning July 1, 1967, be exempted in increasing
amounts in equal ratios for each of the four years, until at the end
of the four-year period, and thereafter, such implements are entirely
exempt.

(11H) Farming implements and livestock in Dorchester County.
—For the purposes of county taxation in Dorchester County the
farming implements and livestock of any bona fide farmer as now
taxed shall over a three-year period beginning July 1,1968, be exempt
in increasing amounts in equal ratios for each of the three years until
at the end of the three-year period and thereafter such implements
and livestock shall be entirely exempt from assessment and taxation.

(11-I) Farming implements and livestock in Wicomico County.—
For the purposes of county taxation in Wicomico County, the farming
implements and livestock of any bona fide farmer as now taxed shall
be exempt in increasing amounts over a three-year period beginning
July 1, 1968. The exemption in increasing amounts shall be in equal
ratios for each of the three years until at the end of the three-year
period and thereafter these implements and livestock shall be entirely
exempt from assessment and taxation.

(11J) Farm implements and livestock in Garrett County.—Not-
withstanding the provisions of subsection (11) of this section, in
Garrett County, farm implements shall be exempt from assessment
and taxation in the amount of twenty-five hundred dollars. Provided,