[Adopted 10-17-2017 by Bill No. 4-2017]
Except for operating personal property of a public utility and personal property used to generate electricity for sale, the assessment of personal property in Kent County is subject to County personal property tax on 0% of its value.
The assessment of the operating personal property of a public utility and personal property described in § 7-237 of the Tax-Property Article of the Annotated Code of the State of Maryland is subject to the County personal property tax on 50% of its value for the taxable year beginning July 1, 2018, and each subsequent taxable year.