Ch. 6                                          LAWS OF MARYLAND

valuation or property tax.

7-224.

(a) Except as provided in § 7-109 OF THIS TITLE AND IN
subsection (b) of this section, the livestock of a farmer is not
subject to valuation or to property tax.

7-225.

(a) Except as provided in § 7-109 OF THIS TITLE AND IN
subsection (b) of this section, if used in manufacturing, the
following personal property, however operated and whether or not
in use, is not subject to property tax:

(1)  tools;

(2)  implements;

(3)  machinery; or

(4)  manufacturing apparatus or engines.

7-226.

(a) Except as provided in § 7-109 OF THIS TITLE AND IN
subsection (b) of this section, raw materials and manufactured
products in the possession of a manufacturer are not subject to
property tax.

DRAFTER'S NOTE:

Error: Lack of clarity in §§ 7-222(a), 7-223,
7-224(a), 7-225(a), and 7-226(a) of the Tax - Property
Article. Although § 7-109 of the Tax - Property
Article provides for an exemption from the municipal
corporation property tax for property described in §§
7-222 through 7-226, references to that exemption are
not found in those sections.

Occurred: Ch. 8, Acts of 1985.

8-107.

(a) Except as provided under [§ 8-109] § 8-110 of this
subtitle, the value of personal property shall be its value on
the date of finality.

8-201.

The Department shall assess:

(1) operating property, except land, of a railroad or

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