In this section, “manufacturer” means a person who engages in at least 2 of the following processes: applies labor, skill, art, or science to materials; makes changes or modifications in existing material by processes usually considered as manufacturing; develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or produces from materials a different kind of material with a new use. 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.