1144                               Laws of Maryland                        [Ch. 350

(3) In Dorchester, Frederick, Kent, Queen Anne's, and Wicomico
Counties, such property shall be subject to county taxation only on
the effective date of this section and continuing thereafter at
those percentages of its total assessed value which were in effect
prior to the effective date of this section. After the effective date of
this section, such percentages may be changed as provided by sub-
section (m) of this section.

(4) In any city and for municipal purposes only, such property
shall be fully taxable, or exempt in whole or part, as the governing
body of the city may determine.

(5) Exemption by either a county or a city in the county shall
not preclude the other jurisdiction from taxing such property and
where a county has exempted the property but a city therein has not
exempted it, the appropriate assessing authority shall provide the
city with the assessment of the property.

(j) Livestock

(1)    Livestock of any farmer, exempt where declared to be taxable
by this subsection.

(2)    Notwithstanding the provisions of paragraph (1) above and
subject to the power of exemption granted in subsection (m) of this
section, such property shall be subject to county taxation only at
100% of its total assessed value in Baltimore City and in the follow-
ing counties: Allegany, Anne Arundel, Prince George's, St. Mary's,
Talbot and Worcester.

(3)    In Dorchester, Frederick, Kent, Queen Anne's, and Wicomico
Counties, such property shall be subject to county taxation only on
the effective date of this section and continuing thereafter at those
percentages of its total assessed value which were in effect prior
to the effective date of this section. After the effective date of this
section such percentages may be changed as provided by subsection
(m) of this section.

(4)    In any city and for municipal purposes only, such property
shall be fully taxable, or exempt in whole or part, as the governing
body of the city may determine.

(5)    Exemption by either a county or a city in the county shall
not preclude the other jurisdiction from taxing such property and
where a county has exempted the property but a city therein has not
exempted it, the appropriate assessing authority shall provide the
city with the assessment of the property.

(k) Residential Property

All property owned by the taxpayer and located at his place of
residence, other than property used in connection with any business,
occupation or profession.

(l) Tools of Mechanics or Artisans

Working tools of mechanics or artisans moved or worked exclusively
by hand.

(m) Local Exemptions

The governing body of any county or Baltimore City is authorized
by ordinance or resolution to change the percentage of the total