HARRY HUGHES, Governor

751

CHAPTER 165

(Senate Bill 906)

AN ACT concerning

Property Tax - Personal Property - Cecil County

FOR the purpose of authorizing the governing body of Cecil County
to exclude, by law, certain business personal property from
the imposition of the county property tax.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 7-510

Annotated Code of Maryland
(1986 Volume)

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

Article - Tax - Property

7-510.

In Calvert, CECIL, 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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved April 29, 1986.