HARRY HUGHES, Governor

2291

FOR the purpose of repealing an exception for certain poultry
waste facilities from a provision excluding certain animal
waste storage facilities from valuation or assessment for
property tax purposes; and providing for the application and
effective date of this Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 19(a)(10)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 Supplement.)

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 8-232

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1985)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

19.

(a) (10) Manure banks or other facilities [(with the
exception of facilities used for the storage of waste from
poultry)], above or below ground, used in the process of POULTRY
OR agricultural livestock production for storing animal wastes
shall not be included in the valuation of the property on which
located for purposes of State and county taxation.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - Property

8-232.

[Except for facilities used for the storage of waste from
poultry, a] A manure bank or other facility located above or
below the ground and used for the storage of animal wastes from
POULTRY OR agricultural livestock production may not be assessed
to the owner of the real property on which it is located.

SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of
this Act shall take effect July June 1, 1985 and shall remain in
effect until February 1, 1986. On February 1, 1986, and with no