190                                                LAWS OF MARYLAND                                      Ch. 8

Baltimore City is deleted as obsolete, and, in any
event, superfluous.

Defined terms: "Property tax" § 1-101
"Valuation" § 1-101                                                     

7-224. SAME -- LIVESTOCK PROPERTY.

(A)  GENERAL EXEMPTION.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, THE
LIVESTOCK OF A FARMER IS NOT SUBJECT TO VALUATION OR TO PROPERTY
TAX.

(B)  COUNTY EXCEPTIONS.

EXCEPT AS PROVIDED BY § 7-108 OF THIS TITLE, THE PERSONAL
PROPERTY DESCRIBED IN SUBSECTION (A) OF THIS SECTION IS SUBJECT
TO A COUNTY PROPERTY TAX ON 100% OF ITS ASSESSMENT IN ALLEGANY
COUNTY AND BALTIMORE CITY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9A(a), (j)(l) and (2).

In subsection (b) of this section, the defined term
"assessment" is substituted for the former words
"total assessed value", for clarity.

The references in former Art. 81, § 9A(j)(2) to the
percentage of assessment that is taxable in Anne
Arundel, Prince George's, St. Mary's, Talbot, and
Worcester counties, are deleted in light of the
elimination of the tax under former Art. 81, § 9A(m),
now § 7-108 of this title.

Former Art. 81, § 9A(j)(3), which related to the
percentage of assessment in Dorchester, Frederick,
Kent, and Wicomico counties is deleted in light of the
elimination of the tax under former Art. 81, § 9A(m),
now § 7-108 of this title.

Defined terms: "Assessment" § 1-101

"County property tax" § 1-101 "Property tax" § 1-101

"Valuation" § 1-101

7-225. SAME -- MANUFACTURING PROPERTY.

(A) GENERAL EXEMPTION.

EXCEPT AS PROVIDED     IN SUBSECTION (B) OF THIS SECTION, IF

USED IN MANUFACTURING, THE   FOLLOWING PERSONAL PROPERTY, HOWEVER

OPERATED AND WHETHER OR  NOT IN USE, IS NOT SUBJECT TO PROPERTY
TAX: