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LAWS OF MARYLAND
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Ch. 616
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1986
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(a) (1) The governing body of Garrett and any code county
shall, for the taxable year beginning July 1, 1981, and every
taxable year thereafter, levy a tax upon every person exercising
the privilege, within the county, of engaging in or continuing in
the business of severing coal by the surface mining method.
(2) The tax shall be [35] 40 cents for each ton of
surface mined coal in the county [and shall be increased by 5
cents on July 1, 1982].
(b) (1) The governing body shall, as of July 1, 1981,
exempt from any county tax personal property used primarily in
surface mining related activities and owned by persons subject to
the tax levied under this section. Surface mining related
activities do not include the activities of any coal washing
preparation coal plant.
(2) Notwithstanding the exemption of any property
from county taxation under this subsection, the property exempted
in any county shall continue to be included in the assessable
base of the county for the purposes of any other law, including,
without limitation, State aid for education and State aid for
police protection.
469.
(a) (1) The taxes collected by the county [treasurer]
FISCAL OFFICER pursuant to this subtitle shall be deposited in
the general fund of the county. All moneys derived from this tax
in excess of 20 cents per ton shall be expended by the county for
the reconstruction, repair, or maintenance of county coal haul
roads and bridges.
(2) (I) TO THE EXTENT RECORDED WITH THE CLERK OF THE
CIRCUIT COURT, ALL UNPAID COUNTY TAXES COLLECTED UNDER THIS
SUBTITLE ARE, UNTIL PAID, A LIEN ON THE PERSONAL PROPERTY AND ON
THE REAL PROPERTY OF THE OWNER OF THE PERSONAL PROPERTY IN THE
SAME MANNER IN WHICH TAXES ON REAL PROPERTY ARE NOW LIENS ON THE
REAL PROPERTY WITH RESPECT TO WHICH THEY ARE LEVIED IN ALL
SUBDIVISIONS OF THE STATE.
(II) THE LIEN WILL ATTACH TO THE REAL PROPERTY
ONLY AFTER NOTICE THEREOF HAS BEEN DULY RECORDED AND INDEXED
AMONG THE JUDGMENT RECORDS IN THE OFFICE OF THE CLERK OF THE
CIRCUIT COURT IN THE COUNTY WHERE THE LAND LIES.
(b) [For the 1983 fiscal year, the] THE governing body
shall meet and confer ANNUALLY with municipal officials and shall
distribute 5 cents per ton of the moneys derived from this tax to
the municipalities for the reconstruction, repair, or maintenance
of municipal coal haul roads and bridges. These moneys shall be
distributed only upon the request of a municipality and shall be
based upon the ratio between the total number of miles of coal
haul roads in the municipality and the total number of miles of
coal haul roads in all municipalities within the county.
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