PARRIS N. GLENDENING, Governor                             Ch. 246

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 1995.

Approved May 9, 1995.

CHAPTER 246
(House Bill 324)

AN ACT concerning

Coal Tax - Personal Property Tax Exemption for Mining Property

FOR the purpose of providing that Garrett County and any code county imposing a tax
relating to certain coal mining activities exempt from the county property tax certain
personal property relating to surface mining activities that is leased under certain
conditions; providing clarifying that qualifying property is exempt regardless of how
it is operated and whether or not in use; and generally relating to the coal tax and
exemptions from county personal property tax for qualifying property.

BY repealing and reenacting, without amendments,

Article 24 - Political Subdivisions - Miscellaneous Provisions

Section 9-501

Annotated Code of Maryland

(1994 Volume)

BY repealing and reenacting, with amendments,

Article 24 - Political Subdivisions - Miscellaneous Provisions

Section 9-503

Annotated Code of Maryland

(1994 Volume)

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

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.

9-503.

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

(i) Used primarily in surface mining related activities. HOWEVER
OPERATED, AND WHETHER OR NOT IN USE; and

- 2069 -