§ 7-509. Washington County -- Warehouse property

Latest version.

(a) "Warehouser" defined. -- In this section, "warehouser" means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.

(b) Property exempted. -- The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.

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

                    
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