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2358 VETOES
clarifying language; deleting obsolete language; and
generally relating to the Maryland Coal Tax.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 468, 469, and 470
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
BY repealing and reenacting, with amendments,
Chapter 769 of the Acts of the General Assembly of 1981
Section 2
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
468.
(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
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