MARVIN MANDEL, Governor                            2629

is located in this State, the Department shall allocate
to the operating property, including land, located in
this State such part of the entire value of such
operating unit as is reasonably attributable to the part
of such operating unit which is located in this State.
In computing the assessment for purposes of State
taxation of the operating property, except land, located
in this State, the Department shall, subject to the
provisions of §9A of this article or any special act
providing for exemption from ordinary State taxes, deduct
from the value allocated to the operating property,
including land, located in this State, the assessed value
of the operating land located in this State, and included
in the operating unit.

(2) FROM THE ASSESSED VALUE OF THE OPERATING
PROPERTY OF A FOREIGN PUBLIC UTILITY DOING BUSINESS IN
THIS STATE, THERE SHALL BE DEDUCTED THE FAIR AVERAGE
VALUE OF FUEL TO THE EXTENT OF THE PERCENTAGE REDUCTION
OR EXEMPTIONS IN ASSESSED VALUATION AUTHORIZED OR
PRESCRIBED BY SECTIONS 9A (D), (E) AND (M) OF THIS
ARTICLE IN EFFECT IN THE COUNTY OR CITY IN WHICH THE FUEL
IS LOCATED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1974.

Approved May 31, 1974.

CHAPTER 774
(House Bill 1082)
AN ACT concerning

Washington County — Department of Public Works

FOR the purpose of authorizing the County. Commissioners
of Washington County to create a department of
public works for Washington County; permitting the
abolition of any existing district, authority or
commission created in a certain manner; specifying
the powers which the County Commissioners may grant
to this department of public works; providing for
the transfer, retiring, refinancing or assumption of
existing debts; and providing that this Act takes
precedence over any existing public local or public
general law to the contrary.

BY adding to