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VETOES

property and where a county has exempted the property but a city
therein has not exempted it, the appropriate assessing authority
shall provide the city with the assessment of the property.

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

Article - Tax - Property

7-109.

(a)  The personal property described in §§ 7-222, 7-223,
7-224, 7-225, and 7-226 of this title is subject to or exempt
from the municipal corporation property tax to the extent
authorized by the governing body of the municipal corporation by
law.

(b)  If any personal property referred to in subsection (a)
of this section is exempt from county property tax but is subject
to municipal corporation property tax, the department or the
supervisor shall provide the municipal corporation with the
assessment of the personal property.

7-223.

The farming implements [of] OWNED OR LEASED BY a farmer are
not subject to valuation or property tax.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
be construed retroactively and shall be applied to and
interpreted to effect all taxable years beginning on or after
July 1, 1984.

SECTION 4. AND BE IT FURTHER ENACTED, That Section 1 of
this Act shall take effect June 1, 1985 and shall remain
effective until February 1, 1986. On February 1, 1986, and with
no further action required by the General Assembly, Section 1: of
this Act shall be abrogated and of no further force and effect.
Section 2 of this Act shall take effect February 1, 1986.

May 28, 1985
The Honorable Melvin A. Steinberg
President of the Senate
State House
Annapolis, Maryland 21404

Dear Mr. President: