City of Crisfield, MD
Somerset County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Mayor and Council of the City of Crisfield 3-23-1983 as Ord. No. 369.[1] Amendments noted where applicable.]
[1]
Editor's Note: Title One of this ordinance provided that the ordinance was enacted "pursuant to the authority of § 9A(d)(4), (e)(4) and (m) of Article 81 of the Annotated Code of Maryland and §§ C4-1B(22) and C6-12 of the Charter."
In addition, Section One of Title Two of this ordinance provided that said ordinance "shall be effective on the date of finality for the fiscal and taxable year beginning July 1, 1985."
Raw materials and manufactured products in the possession of the manufacturers are exempt from the levy of ad valorem taxes upon tangible personal property by the city.
Stock in business of every person, firm or corporation engaged in any manufacturing or commercial business is exempt from the levy of ad valorem taxes upon tangible personal property by city.
No provision hereof shall be construed to include an exemption for other tangible personal property, including, by way of enumeration and not limitation, tools, machinery, equipment, furniture or fixtures.