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LAWS OF MARYLAND

Ch. 394

BY adding to

Article 81 - Revenue and Taxes

Section 9(s) 19(a)(10)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

9.

(a) The following real and 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:

(S) MANURE BANKS OR OTHER FACILITIES, ABOVE OR BELOW
THE GROUND, USED FOR STORING:

(1) ANIMAL WASTES;

(2) RUNOFF FROM AREAS IN WHICH LIVESTOCK IS
CONFINED.

19.

(a) (10) MANURE BANKS OR OTHER FACILITIES (WITH THE
EXCEPTION OF FACILITIES USED FOR THE STORAGE OF WASTE FROM
POULTRY), ABOVE OR BELOW GROUND, USED IN THE PROCESS OF
AGRICULTURAL LIVESTOCK PRODUCTION FOR STORING ANIMAL WASTES
AND RUNOFF AREAS IN WHICH LIVESTOCK IS CONFINED SHALL NOT BE
INCLUDED IN THE VALUATION OF THE PROPERTY ON WHICH LOCATED
FOR PURPOSES OF STATE AND COUNTY TAXATION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 6, 1980.

CHAPTER 395
(House Bill 493)
AN ACT concerning

Crabbing Licenses