Ch. 2                                    LAWS OF MARYLAND

(f) If the county [commissioners impose] IMPOSES the tax

authorized under subsection (b) of this section, the

[commissioners] COUNTY ALSO may PROVIDE, by ordinance, also
provide]:

(1)  That the tax may be assessed as of the date of
finality for the real property taxes of the property owner;

(2)  For the maintenance of suitable records in
connection with the tax and its collection;

(3)  For the pro rata assessment of the tax where
occupancy of a mobile home is for less than 12 months per year;

(4)  For the penalties for the failure to comply with
the provisions of any legislation relating to the tax; and

(5)  For other requirements relating to the
administration of the tax.

SUBTITLE 5. COAL TAXES.

[468.] 9-501. IMPOSITION OF TAX.

[(a) (1) The governing body of] Garrett COUNTY and any code
county shall[, for the taxable year beginning July 1, 1981, and
every taxable year thereafter, levy] IMPOSE, FOR EACH FISCAL
YEAR, a tax [upon] ON every person exercising the privilege[,
within the county,] of engaging in or continuing in the business
of severing coal by the surface mining method IN THE COUNTY.

9-502. TAX RATE.

[(2)] The tax RATE [shall be] IS 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.

9-503. EXEMPTION.

(A) IN GENERAL.

[(b)] (1) The [governing body] COUNTY shall[, as of
July 1, 1981,] exempt from any county tax personal property THAT

IS:

(I)  used primarily in surface mining related
[activities] ACTIVITIES; and

(II)  owned by persons subject to the tax
[levied] IMPOSED under SUBSECTION (A) OF this [section] SECTION.

(2) Surface mining related activities do not include
the activities of any coal washing preparation coal plant.

- 642 -