2010 Maryland Code
TAX - PROPERTY
TITLE 7 - PROPERTY TAX EXEMPTIONS
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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