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LAWS OF MARYLAND

Ch. 196

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 9-26 (a) and (d) of the Public
Local Laws of Garrett County being Article 12 of the
Public Local Laws of Maryland (1971 Edition, as amended)
be and they are hereby repealed and reenacted, with
amendments, to read as follows:

Article 12

9-26.

(a) In order to encourage and induce the location
of new industries and the expansion, growth and
development of established manufacturing, fabricating,
assembling, processing and distributing industries,
factories and plants in Garrett County, the Board of
County Commissioners of Garrett County and the Mayor and
City Council by whatever name known, of every municipal
corporation in Garrett County, is authorized and directed
to exempt from taxation for a period of ten (10) years
from the date of its completion, the plant, raw materials
used for manufacturing, equipment and real estate of any
new business or industry, or any expansion unit,
extension and addition to such established industries,
factories and plants, wholly located within Garrett
County and completed after June 1, 1955, provided the
assessable value of the plant, raw materials used for
manufacturing, equipment and real estate of such now
industries, or extensions or additions to established
industries, shall be greater than [ten thousand dollars
($10,000.00) ] $100,000 in each instance, and provided
that such business or industry shall give employment to
an additional twenty (20) or more persons.

(d) All property exempted herein shall be listed
separately and filed with the Supervisor of Assessments
of Garrett County, annually. The Supervisor's reports
shall show amounts of the exempted property of each
separate business or industry. The aggregate assessable
value of all plants, expansions, extensions or additions
completed within each calendar year shall be determined
by the County Assessor and reported to the County
Commissioners of Garrett County annually. The exemption
granted herein shall not apply to the drilling of oil or
gas wells, [or] coal mining, OR ANY OTHER DEPLETABLE
NATURAL RESOURCE, EXCEPT TIMBER-RELATED INDUSTRIES, and
shall extend only to county or municipal taxes due by
such businesses or industries, on and after January 1,
1956.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved April 13, 1976.