§ 7-508. Washington County

Latest version.

   (a) "Manufacturer" defined. -- 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) Property exempted. -- 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.

HISTORY: An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2.

                    
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