WILLIAM DONALD SCHAEFER, Governor

Section 2

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 24 - Political Subdivisions - Miscellaneous Provisions

Subtitle 5. Coal Taxes

9-501.

Garrett County and any code county shall impose, for each
fiscal year, a tax on every person exercising the privilege of
engaging in or continuing in the business of severing coal by the
surface mining method in the county.

9-502.

The tax rate is 30 cents for each ton of surface mined coal
that is reported to the Bureau of Mines under § 7-507 of the
Natural Resources Article.

9-503.

(a)  (1) The county shall exempt from any county tax
personal property that is:

(i) Used primarily in surface mining related
activities; and

(ii) Owned by persons subject to the tax
imposed under subsection (a) of this section.

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

(b)  Notwithstanding the exemption of any property from
county taxation under this section, 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 State aid
for education and State aid for police protection.

9-504.

The taxes that a county fiscal officer collects under this
subtitle shall be deposited in the general fund of the county.

9-505.

(a) 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

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