WILLIAM DONALD SCHAEFER, Governor Ch. 671

Article 81 - Revenue and Taxes

Section 468(a)(2) and 469(b) 469

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

BY repealing and reenacting, with amendments,

Chapter 769 of the Acts of the General Assembly of 1981, as
amended by Chapter 616 of the Acts of the General
Assembly of 1983

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) (2) The tax shall be [40] 33 30 cents for each ton of
surface mined coal that is reported to the Bureau of The Mines
under § 7-507 of the Natural Resources Article.

469.

(a) (1) The taxes collected by the county 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)  The governing body shall meet and confer annually with
municipal officials and [shall] MAY distribute UP TO 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

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