PARRIS N. GLENDENING, Governor

Ch. 5

(iii) except for a foundation to support other machinery or equipment or for
an item required to conform to an air or water pollution law and normally considered part of
real property, is not installed so that it becomes real property] TANGIBLE PERSONAL
PROPERTY USED DIRECTLY AND PREDOMINANTLY IN A PRODUCTION ACTIVITY AT ANY

STAGE OF OPERATION ON THE PRODUCTION ACTIVITY SITE FROM THE HANDLING OF

RAW MATERIAL OR COMPONENTS TO THE MOVEMENT OF THE FINISHED PRODUCT; or

SECTION 4. 5. 4. AND BE IT FURTHER ENACTED, That Section 1 of this Act
shall take effect July 1, 1997 and shall be applicable to all taxable years beginning after
December 31, 1997.

SECTION 5. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take
effect July 1, 1998. It shall remain effective for a period of 2 years and, at the end of June 30,

2000, with no further action required by the General Assembly, Section 2 of this Act shall be

abrogated and of no further force and effect.

SECTION 6. AND BE IT FURTHER ENACTED, That Section 3 of this Act shall take
effect July 1, 2000.

Approved April 8, 1997.

CHAPTER 5
(Senate Bill 899)

AN ACT concerning

Elimination and Consolidation of Certain Boards and Commissions and Agency

Reporting Requirements

FOR the purpose of transferring the control and appointment authority over local
physical fitness advisory councils to each county and Baltimore City; eliminating the
State Advisory Council on Alcohol and Drug Abuse; enabling certain reports within
the Department of Business and Economic Development to be submitted at the
same time as the Department's Annual Report; eliminating certain annual reports
from the Department of Agriculture; eliminating or consolidating certain reports
required to be made by the Commissioner of Financial Regulations, the
Commissioner of Labor and Industry, the State Athletic Commission, the State
Board of Foresters, and the State Real Estate Commission, within the Department
of Labor, Licensing, and Regulation; eliminating certain reports that are
duplicative, redundant, and no longer statutorily required within the Maryland
Higher Education Commission; eliminating duplicative reports within the
Department of Health and Mental Hygiene; modifying submission time of
condominium developer reports to the Office of the Secretary of State; repealing
the requirement that certain units of State government submit, by a certain date, a
report containing certain information on the evaluation of federal aid to certain
committees, the Department of Budget and Management, and the Department of
Fiscal Services; repealing the requirement that each unit of government using
nonbudgeted or dedicated funds for a capital project submit, by a certain date, a

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