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2314 LAWS OF MARYLAND Ch. 476
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Garrett County - Manufacturer's Tax Exemption
FOR the purpose of repealing the manufacturer's tax
exemption provisions of Garrett County. FOR the
purpose of limiting the manufacturer's tax exemption
provisions of Garrett County to industries
established between June 1, 1955 and June__1, 1977.
BY repealing and reenacting, with amendments,
The Public Local Laws of Garrett County
Section 9-26(a)
Article 12 - Public Local Laws of Maryland
(1971 Edition, as amended by Chapter 196
of the Acts of 1976)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 9-26(a) of the Public Local Laws
of Garrett County being Article 12 of the Public Local
Laws of Maryland (1971 Edition, as amended by Chapter 196
of the Acts of 1976) be and it is hereby repealed .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] BETWEEN June 1, 1955 AND
JUNE 1, 1977, provided the assessable value of the plant,
raw materials used for manufacturing, equipment and real
estate of such new industries, or extensions or additions
to established industries, shall be greater than
($100,000) in each instance, and provided that such
business or industry shall give employment to an
additional twenty (20) or more persons.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved May 17, 1977.
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