(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.
Structure Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes
Section 7-501 - Public Leasehold Property -- Local Exemptions
Section 7-502 - Housing for Senior Citizens
Section 7-503 - Housing for Low Income Families
Section 7-504 - Housing in Baltimore City
Section 7-504.2 - Vacant and Underutilized Commercial Buildings in Baltimore City
Section 7-504.3 - Economic Development Projects in Baltimore City
Section 7-504.4 - Hippodrome Performing Arts Center
Section 7-505 - Governmentally Subsidized Rental Housing
Section 7-506 - Governmentally Subsidized Housing in Baltimore City
Section 7-506.1 - Governmentally Subsidized Housing Outside Baltimore City
Section 7-506.2 - Housing for Low to Moderate Income Households
Section 7-506.3 - Payment in Lieu of Taxes Agreements -- Low-Income Housing
Section 7-507 - Foreign Import Property
Section 7-508 - Washington County
Section 7-509 - Washington County -- Warehouse Property
Section 7-509.1 - Washington County -- Technology-Related Businesses
Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's Counties
Section 7-511.1 - Garrett County -- Garrett Information Enterprise Center
Section 7-513 - Personal Property Tax -- Dorchester County
Section 7-514 - Negotiated Payment by Owner of Facility for Generation of Electricity
Section 7-515 - Video Lottery Facility in Allegany County
Section 7-516 - Economic Development Project -- Prince George's County
Section 7-517 - Natural Gas Facilities -- Calvert County
Section 7-518 - Property Owned by Affordable Housing Land Trust
Section 7-519 - Community-Managed Open Space
Section 7-520 - Economic Development Project Under Payment in Lieu of Taxes Agreement
Section 7-521 - Personal Property of Business Located in Historic District