§ 7-508
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/md/tax-property/7-508A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–508.
(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.