§7–508.

    (a)    In this section, “manufacturer” means a person who engages in at least 2 of the following processes:

        (1)    applies labor, skill, art, or science to materials;

        (2)    makes changes or modifications in existing material by processes usually considered as manufacturing;

        (3)    develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or

        (4)    produces from materials a different kind of material with a new use.

    (b)    The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax.