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2646 LAWS OF MARYLAND Ch. 649
Sections 9A(a), (e) (1), (i) (1) and (j)(1) of this Article
and Code be and they are hereby repealed and reenacted,
without amendments; and that new Section 9A(n) be and it
is hereby added to this Article and Code; and all to read
as follows:
Article 81 — Revenue and Taxes
9A.
(a) The following tangible personal property shall
be exempt from assessment and from State, county and city
ordinary taxation, except as otherwise stated herein,
each and all of which exemptions shall be strictly
construed:
(c) (1) The following property used in
manufacturing: tools (including mechanical tools);
implements, however operated; machinery; manufacturing
apparatus or engines, whether or not in use; except where
[such] THE property is 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 10095 of its
total assessed value in the following counties: Allegany,
Calvert, Caroline, Carroll, Dorchester, Garrett, [Queen
Anne's,] Somerset, Talbot, Wicomico, and Worcester.
(d) (1) From county and city taxation only, raw
materials and manufactured products in the possession of
a manufacturer, except where [such] THE property is
declared to be taxable by this subsection.
(3) In Baltimore, Charles, AND HOWARD, AND
Kent [and Queen Anne's] 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 or by the provisions of any other law.
(e) (1) From county and city taxation only, the
stock in business of every person, firm or corporation
engaged in any manufacturing or commercial business,
except where declared to be taxable by this subsection.
(3) In Anne Arundel, Charles, Frederick, AND
HOWARD, AND Kent [and Queen Anne's] 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)
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