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HARRY HUGHES, Governor 2359
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.
470.
[By] BEGINNING ON January 1, 1983, [and every 4 2
years thereafter, ] the governing body of each county that has
imposed the tax prescribed by this subtitle shall report EVERY 4
YEARS, subject to Article 40, § 51 of the Code, to the General
Assembly with information as required by this section for each
year 2 YEAR PERIOD the tax is imposed. The report need not
contain information that was set forth in a report from a
previous reporting period. The report shall include:
(1) The rate of the tax imposed;
(2) The amount of revenues received from the coal
tax;
(3) The amount of funds expended for the
reconstruction, repair, or maintenance of county coal haul roads
and bridges;
(4) A description of the county coal haul roads and
bridges reconstructed, repaired, or maintained with funds derived
from the coal tax; and
(5) The amount of unexpended funds derived from the
coal tax.
Chapter 769 of the Acts of 1981
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