HARRY HUGHES, Governor

213

In the introductory language of subsection (a) of this
section, the clause "who engages in at least 2 of the
following processes" is substituted for the former
clause, "which meets at least two of the following
descriptive terms", for clarity.

Also in the introductory language of subsection (a) of
this section, the former phrase "firm or corporation"
is deleted as included in the defined term "person".

In subsection (a)(4) of this section, the former
reference to a new use for materials "capable of or
adapted to ... some want or desire of man" is deleted
as superfluous.

In subsection (b) of this section, the phrase "raw
materials used in the manufacturing process and
manufactured products in the possession of a
manufacturer" is added in light of current practice to
clarify what property is exempt under this section.

Also in subsection (b) of this section, the phrase
"governing body" is substituted for the former phrase
"County Commissioners", for clarity.

Also in subsection (b) of this section, the former
phrase "notwithstanding the provisions of this
subsection" is deleted as superfluous.

The second sentence of former Art. 81, § 9A(d)(6)(iv),
which related to an appeal from the action of the
county in granting or refusing to grant an exemption,
is deleted as unnecessary in light of the appeal
provisions in Title 14, Subtitle 5 of this article.

Defined terms: "Governing body" § 1-101
"Manufacturing" § 1-101 "Person" § 1-101

7-509. SAME -- WASHINGTON COUNTY -- WAREHOUSE PROPERTY.

(A) DEFINITION OF WAREHOUSER.

IN THIS SECTION, "WAREHOUSER" MEANS A PERSON ENGAGED ONLY IN
THE BUSINESS OF WAREHOUSING MERCHANDISE AS A DISTRIBUTION CENTER
AND THAT THE PERSON DOES NOT HAVE ANY RETAIL OR WHOLESALE SALES
PERSONS.

(B) PROPERTY EXEMPTED.

THE GOVERNING BODY OF WASHINGTON COUNTY MAY EXEMPT THE STOCK
IN BUSINESS OF A WAREHOUSER FROM THE WASHINGTON COUNTY PROPERTY
TAX.