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Maryland Code, Tax-Property § 7-508

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-508 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-508/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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