In Calvert County, Caroline County, Cecil County, Kent County, or Queen Anne's County, when authorized by the governing body of the county by law, 1 or more classes of the personal property of any commercial, manufacturing, or professional business that is actually used in the business, including furniture, fixtures, equipment, and supplies, is not subject to the county property tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 165; Acts 1994, c. 398, § 1, eff. July 1, 1994; Acts 1995, c. 3, § 1, eff. March 7, 1995.

Formerly Art. 81, § 9A.