52                                                  LAWS OF MARYLAND                                     Ch. 8

(Q) LAW.

"LAW" INCLUDES ANY ENACTMENT, ORDER, RESOLUTION, OR
ORDINANCE OF A COUNTY OR MUNICIPAL CORPORATION.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "law, enactment,
order, resolution, or ordinance".

Defined terms: "County" § 1-101
"Includes";"including" § 1-101
"Municipal corporation" § 1-101

(R) MANUFACTURING.

"MANUFACTURING" INCLUDES THE OPERATION OF:

(1)  SAWMILLS, GRAIN MILLS, OR FEED MILLS; AND

(2)  MACHINERY AND EQUIPMENT USED TO EXTRACT AND
PROCESS MINERALS, METALS, OR EARTHEN MATERIALS OR BY-PRODUCTS
THAT RESULT FROM THE EXTRACTING OR PROCESSING.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of present Art. 81, § 2(25).

The present phrase "without limitation", which
modifies "includes" in Art. 81, § 2(25), is omitted in
light of the definition of "includes" in this section.

Defined terms: "Includes";"including" § 1-101

(S) MUNICIPAL CORPORATION.

"MUNICIPAL CORPORATION" MEANS AN ENTITY THAT IS SUBJECT TO
ARTICLE XI-E OF THE MARYLAND CONSTITUTION.

REVISOR'S NOTE: This subsection is new language added for
clarity.

In this subsection and throughout this article, the
words "municipal corporation" are used, as the defined
term, instead of "municipality", "incorporated city",
or "incorporated town" to conform to the language used
in Md. Constitution Art. XI-E.

(T) MUNICIPAL CORPORATION PROPERTY TAX".

"MUNICIPAL CORPORATION PROPERTY TAX" MEANS THE TAX ON
PROPERTY AUTHORIZED UNDER §§ 6-203 AND 10-102 THROUGH 10-105 OF
THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
clarify the distinction among the State property tax,