HARRY HUGHES, Governor

191

(1)  TOOLS;

(2)  IMPLEMENTS;

(3)  MACHINERY; OR

(4)  MANUFACTURING APPARATUS OR ENGINES.

(B) COUNTY EXCEPTIONS.

EXCEPT AS PROVIDED BY § 7-108 OF THIS TITLE, THE PERSONAL
PROPERTY LISTED IN SUBSECTION (A) OF THIS SECTION IS SUBJECT TO A
COUNTY PROPERTY TAX ON:

(1)  100% OF ITS ASSESSMENT IN ALLEGANY, DORCHESTER,
GARRETT, SOMERSET, WICOMICO, AND WORCESTER COUNTIES; AND

(2)  75% OF ITS ASSESSMENT IN WASHINGTON COUNTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
9A(a) and (c)(1), (2), and (3).

In the introductory language of subsection (a) of this
section and in §§ 7-222 and 7-226 of this subtitle,
the former references to an exemption of personal
property from "assessment" are deleted to conform to
the practice of the Department of assessing the
personal property for statistical purposes.

In subsection (a)(1) of this section, the former
phrase "including mechanical tools" is deleted as
superfluous.

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

Also in subsection (b) of this section, the deletion
of Carroll and Talbot counties from this section
reflects elimination of the tax under former Art. 81,
§ 9A(m), now § 7-108 of this title. The revision
reflects the present status of exemption of this
property under the 2 statutory provisions.

Former Art. 81, § 9A(c)(4), which referred to the
taxation authority of Kent and Harford 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 "Manufacturing" § 1-101

"Property tax" § 1-101

7-226. SAME -- RAW MATERIALS AND PRODUCTS PROPERTY.