Section 10-305 - Proration of personal property tax in Garrett and Washington counties.
§ 10-305. Proration of personal property tax in Garrett and Washington counties.
The governing body of Garrett County or of Washington County may prorate the county property tax on personal property for the part of a taxable year during which a business actually does business in Garrett County or Washington County.
[An. Code 1957, art. 81, § 31; 1985, ch. 8, § 2.]