§ 7-508. Washington County

MD Tax-Prop Code § 7-508 (2019) (N/A)
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(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.

(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.