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Session Laws, 1980
Volume 739, Page 2358   View pdf image
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2358

LAWS OF MARYLAND

Ch. 688

(e)  Provided, however, that there shall be no
exemptions for mere replacements of deteriorated or obsolete
tools, machinery, equipment and buildings. However, tools,
machinery, equipment, and buildings constructed or acquired
for the purpose of increasing production, or improving the
competitive position of industries, factories or plants,
shall be exempt, but only to the extent of the increased
assessable value resulting from such improvement, expansion
or addition.

(f)  All property exempted herein shall be listed in a
separate column upon the assessment schedule filed annually
with the State Tax Commission or the Supervisor of
Assessments of Caroline County, showing the period of such
and giving such information showing date of completion and
valuation thereof.

(g)  The provisions of this section shall not affect
County or municipal taxes due prior to January 1, 1954.

(H) THE PROVISIONS OF THIS SECTION DO NOT APPLY TO ANY
INDUSTRY DESCRIBED IN SUBSECTION (A) OF THIS SECTION WHICH
IS CONSTRUCTED, EXPANDED, OR OTHERWISE ESTABLISHED IN
CAROLINE COUNTY ON OR AFTER JULY 1, 1980. THE PROVISIONS OF
THIS SECTION DO APPLY, HOWEVER, TO INDUSTRIES WHICH HAVE
BEGUN CONSTRUCTION PRIOR TO JULY 1, 1980.

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

Approved May 20, 1980.

CHAPTER 689

(House Bill 2011)

AN ACT concerning

Board of Public Works - Prison Facilities

FOR the purpose of prohibiting, after a certain date, the
Board of Public Works from approving any contract for
the construction or renovation of certain prison
facilities in a certain area that would provide for
more than a certain number of beds; and providing for
an exception.

BY repealing and reenacting, with amendments,

Article 78A - Public Works

Section 7(1)

Annotated Code of Maryland

 

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Session Laws, 1980
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