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§ 7-508. Manufacturing; Washington County

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 5. County Exemptions--Optional; Payments in Lieu of Taxes
MD Code, Tax - Property, § 7-508
§ 7-508. Manufacturing; Washington County
Currentness
“Manufacturer” defined
(a) 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.
In general
(b) 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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9A.
MD Code, Tax - Property, § 7-508, MD TAX PROPERTY § 7-508
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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