212                                                LAWS OF MARYLAND                                     Ch. 8

discussion of this substitution, see the General
Revisor's Note to this title.

Also in the introductory language of this section, the
term "stock in business" is substituted for the former
term "inventory" to conform to the term used
administratively by the Department to describe this
property.

In item (1) of this section, the reference to the
imported property being "in the possession of the
business" is substituted for the former reference to
the imported property being "in the hands of the
importer", for clarity.

Defined terms: "County" § 1-101

"County property tax" § 1-101 "Governing body" § 1-101
"Law" § 1-101 "Municipal corporation" § 1-101
"Municipal corporation property tax" § 1-101

7-508. SAME -- WASHINGTON COUNTY.

(A)  DEFINITION OF MANUFACTURER.

IN THIS SECTION, "MANUFACTURER" MEANS A PERSON WHO ENGAGES
IN AT LEAST 2 OF THE FOLLOWING PROCESSES:

(1)  APPLIES LABOR, SKILL, ART, OR SCIENCE TO
MATERIALS;                                                     

(2)  MAKES CHANGES OR MODIFICATIONS IN EXISTING
MATERIAL BY PROCESSES USUALLY CONSIDERED AS MANUFACTURING;

(3)  DEVELOPS NEW FORMS, QUALITIES, PROPERTIES, OR
COMBINATIONS OF MATERIALS, OR ADAPTS MATERIALS TO CERTAIN USES;
OR

(4)  PRODUCES FROM MATERIALS A DIFFERENT KIND OF
MATERIAL WITH A NEW USE.

(B)  PROPERTY EXEMPTED.

THE GOVERNING BODY OF WASHINGTON COUNTY MAY EXEMPT THE RAW
MATERIALS USED IN A MANUFACTURING PROCESS AND MANUFACTURED
PRODUCTS IN THE POSSESSION OF A MANUFACTURER FROM THE WASHINGTON
COUNTY PROPERTY TAX.

REVISOR'S NOTE: This section is. new language derived
without substantive change from former Art. 81, §
9A(a) and (d)(6)(i) through (iii) and the first
sentence of (iv).

In subsection (a) of this section, the reference to
"materials" is added to clarify the application of
this process.