(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.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9A.