HARRY HUGHES, Governor

3829

BY repealing and reenacting, without amendments,

Article - Tax - Property
Section 7-109(a) and (b)
Annotated Code of Maryland

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

General Assembly of 1985)

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 7-223

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

9A.

(a) The following personal property shall be exempt from
assessment and from State, county and city ordinary taxation,
except as otherwise stated herein, each and all of which
exemptions shall be strictly construed:

(i) (1) The farming implements [of] OWNED OR LEASED BY any
farmer, except where declared to be taxable by this subsection.

(2)  Notwithstanding the provisions of paragraph (1)
above and subject to the power of exemption granted in subsection
(m) of this section, such property shall be subject to county and
city taxation only on all valuations in excess of $1,500 in
Baltimore City and in the following counties: Anne Arundel, St.
Mary's, Talbot, and Worcester.

(3)  In Dorchester, Frederick, Kent, and Wicomico
counties, such property shall be subject to county taxation only
on the effective date of this section and continuing thereafter
at those percentages of its total assessed value which were in
effect prior to the effective date of this section. After the
effective date of this section, such percentages may be changed
as provided by subsection (m) of this section.

(4)  In any city and for municipal purposes only, such
property shall be fully taxable, or exempt in whole or part, as
the governing body of the city may determine.

(5)  Exemption by either a county or a city in the
county shall not preclude the other jurisdiction from taxing such