§ 7–508
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-508 (2026)
Title 7. Property Tax Exemptions
Subtitle 5. County Exemptions -- Optional; Payments in Lieu of Taxes
§ 7–508LinkCopy Citation
(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.