Pursuant to the authorization contained in § 7-510
of the Tax-Property Article of the Annotated Code of Maryland, the
County may exempt by law one or more classes of personal property
from the County property tax imposed on personal property.
Except for the operating personal property of
a public utility and machinery and equipment that is used to generate
electricity for sale and any other class of property enumerated in
this chapter, the assessment of personal property in Caroline County
is subject to County property tax on 0% of its value.