As used in this subchapter, unless the context otherwise indicates, the following terms shall have the following meanings.
1.Average annual net earnings.
2.Business.
"Business" shall mean any lawful activity, excepting a farm operation conducted primarily:
2-A.
Comparable replacement dwelling.
"Comparable replacement dwelling" means any dwelling that is:
2-B.
Department.
"Department" means the Department of Transportation.
3.Displaced person.
"Displaced person" is defined as follows.
4.Existing patronage.
"Existing patronage" means either the volume of clientele or the annual net earnings for the 2 taxable years immediately prior to the taxable year in which the business was displaced.
5.Farm operation.
"Farm operation" shall mean any activity conducted solely or primarily for the pro
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As used in this subchapter, unless the context otherwise indicates, the following terms shall have the following meanings.
1.
Average annual net earnings.
2.
Business.
"Business" shall mean any lawful activity, excepting a farm operation conducted primarily:
2-A.
Comparable replacement dwelling.
"Comparable replacement dwelling" means any dwelling that is:
2-B.
Department.
"Department" means the Department of Transportation.
3.
Displaced person.
"Displaced person" is defined as follows.
4.
Existing patronage.
"Existing patronage" means either the volume of clientele or the annual net earnings for the 2 taxable years immediately prior to the taxable year in which the business was displaced.
5.
Farm operation.
"Farm operation" shall mean any activity conducted solely or primarily for the production of one or more agricultural products or commodities, including timber, for sale or home use, and customarily producing such products or commodities in sufficient quantity to be capable of contributing materially to the operator's support.
6.
Federal agency.
"Federal agency" shall mean any department, agency or instrumentality in the executive branch of the Federal Government, except the National Capitol Housing Authority, any wholly-owned government corporation, except the District of Columbia Redevelopment Land Agency, and the Architect of the Capitol, the Federal Reserve Banks and branches thereof.
7.
Mortgage.
"Mortgage" shall mean such classes of liens as are commonly given to secure advances on, or the unpaid purchase price of, real property, under the laws of this State, together with the credit instruments, if any, secured thereby.
8.
Person.
"Person" shall mean any individual, partnership, corporation or association.
9.
Program or project.
"Program or project" means any highway construction or related activity undertaken by the Department of Transportation on a state or state-aid highway and any other activity undertaken and authorized by law to be carried out by the department.
9-A.
Small business.
"Small business" means any business having fewer than 500 employees working at the site being acquired or permanently displaced by a program or project.
10.
State agency.
"State agency" means any department, agency or instrumentality of this State or any political subdivision of this State, any department, agency or instrumentality of 2 or more states, or 2 more political subdivisions of the State or states and any person who has the authority to acquire property by eminent domain under state law.