HARRY HUGHES, Governor

189

substituted for the former reference to "60%" to
reflect action taken under the authority of § 7-108 of
this title.

    In subsection (b)(4) of this section, the reference to
"20%" of its assessment in Allegany County is
substituted for the former reference to "60%" to
reflect action taken under the authority of § 7-108 of
this title.

In subsection (b)(5) of this section, the reference   to

"18% of its assessment" for Baltimore County     is

substituted for the former reference to "60%"     to
reflect action taken under § 7-108 of this title.

Former Art. 81, § 9A(e)(3), which referred to the
taxing authority of Anne Arundel, Charles, Frederick,
and Howard counties, is deleted in light of the
elimination of the tax under former Art. 81, § 9A(m),
now § 7-108 of this title.

The General Assembly may wish to decodify or transfer
to the appropriate public local laws subsection (b) of
this section and the comparable provisions in §§
7-224, 7-225, and 7-226. The rationale is that the
county governing bodies will be changing these
provisions through local legislation. Therefore, it
is probable that the exemption percentages stated in
this subtitle will soon be inaccurate and obsolete.

Defined terms: "Assessment" § 1-101
"County" § 1-101 "County property tax" § 1-101
"Governing body" § 1-101 "Law" § 1-101
"Manufacturing" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101

7-223. SAME -- FARM IMPLEMENT PROPERTY.

THE FARMING IMPLEMENTS OF A FARMER ARE NOT SUBJECT TO
VALUATION OR PROPERTY TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9A(a) and (i)(l).

The former phrase "except where declared to be taxable
by this subsection" is deleted as superfluous.

Former Art. 81, § 9A(i)(2) and (3), which referred to
the taxing authority of Anne Arundel, Dorchester,
Frederick, Kent, St. Mary's, Talbot, Wicomico, and
Worcester counties, is deleted in light of the
elimination of the tax under former Art. 81, § 9A(m),
now § 7-108 of this title. Similarly, the former
reference to the taxability of this property in