214

LAWS OF MARYLAND

Ch. 8

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 9A(a) and (e)(6).

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

In subsection (b) of this section, the term "stock in
business of a warehouser" is added 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 third sentence of former Art. 81, § 9A(e)(6),
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
"Person" § 1-101

7-510. SAME -- CALVERT, KENT, AND QUEEN ANNE'S COUNTIES.

IN CALVERT, KENT, OR QUEEN ANNE'S COUNTY, WHEN AUTHORIZED BY
THE GOVERNING BODY OF THE COUNTY BY LAW, 1 OR MORE CLASSES OF THE
PERSONAL PROPERTY OF ANY COMMERCIAL, MANUFACTURING, OR
PROFESSIONAL BUSINESS THAT IS ACTUALLY USED IN THE BUSINESS,
INCLUDING FURNITURE, FIXTURES, EQUIPMENT, AND SUPPLIES, IS NOT
SUBJECT TO THE COUNTY PROPERTY TAX.

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

The phrase "when authorized ... by law" is substituted
for the former phrase "may, by appropriate action,
eliminate", for clarity.

The former reference to "tangible", which modified
"personal property", is deleted as superfluous. As to
this deletion, see the General Revisor's Note to this
title.

Defined terms: "County" § 1-101
"County property tax" § 1-101
"Includes";"including" § 1-101
"Manufacturing" § 1-101