Charter Amendment 56 - Manufacturers' Tax Exemption

On February 20, 2024, the Mayor and City Council of Frostburg pursuant to the authority of Section 4-304 of the Local Government Article of the Annotated Code of Maryland, adopted  “A RESOLUTION TO REPEAL AND RE-ENACT SECTION 711 OF THE CITY CHARTER PERTAINING TO A MANUFACTURERS’ TAX EXEMPTION.”

Section 4-304 of the Annotated Code of Maryland requires that a complete and exact copy of this Resolution be continuously posted at the entrance to City Hall, Frostburg Maryland for 40 days and that a fair summary of the proposed amendment be published in newspaper of general circulation not less than four times, at weekly intervals within a period of at least forty days.  That fair summary is provided by a complete copy of the program elements as included in the Resolution and as appears in this Legal Advertisement.  A complete and exact copy will be posted on the City web page and copies will be available at City Hall located at 37 Broadway, Frostburg, MD.

The Mayor and the City Council is hereby specifically directed to carry out the provisions of Section 4-304 hereof, regarding the giving of notice by posting and publication of this Resolution, approving the same, and as evidence of said compliance, the City Administrator shall cause to be affixed hereto a Certificate of Publication of the newspaper in which the summary of this Resolution shall have been published, and the Mayor, if there is no Petition for a Referendum, shall declare the Charter Amendment made to be effective on the effective date herein provided for, which is April 10, 2024, by affixing his signature hereto in the space provided below the effective date hereof.

This Resolution passed this 20^th day of February, 2024.

Frostburg Mayor and Council

W. Robert Flanigan, Mayor

Elizabeth Stahlman, City Administrator

 A RESOLUTION ENTITLED “A RESOLUTION TO REPEAL AND RE-ENACT SECTION 711 OF THE CITY CHARTER PERTAINING TO A MANUFACTURERS’ TAX EXEMPTION.”

This amends Section 711 of the Charter to read as follows:

Sec. 711.   Manufacturers personal property tax exemption.

To encourage new manufacturers to locate in the City and existing manufacturers to remain and grow their businesses therein, tools, implements, machinery, and manufacturing apparatus or engines which are used in manufacturing, however operated and whether or not in use, and raw and manufactured products in the possession of a manufacturer are exempt from City personal property taxation so long as they are used in the manufacturing process.  This exemption shall not apply to manufacturers who have ceased manufacturing operations in the City.

The Resolution in its entirety is available at the link below.