2010 Maryland Code
Subtitle 5 - County Exemptions - Optional; Payments in Lieu of Taxes
Section 7-508 - Washington County.

§ 7-508. Washington County.

(a)  "Manufacturer" defined.- In this section, "manufacturer" means a person who engages in at least 2 of the following processes: 

(1) applies labor, skill, art, or science to materials; 

(2) makes changes or modifications in existing material by processes usually considered as manufacturing; 

(3) develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or 

(4) produces from materials a different kind of material with a new use. 

(b)  Property exempted.- The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax. 

[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2.] 

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