Ch. 519                                    1996 LAWS OF MARYLAND

certain terms; and generally relating to a partial property tax exemption for certified
coal pollution control facilities and coal waste disposal power projects.

BY adding to

Article - Tax - Property

Section 7-238

Annotated Code of Maryland

(1994 Replacement Volume and 1995 Supplement)

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

Article - Tax - Property

7-238.

(A)     IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(1)     "CERTIFIED COAL POLLUTION CONTROL FACILITY" MEANS
PROPERTY THAT:

(I)      IS USED PRIMARILY FOR THE PURPOSE OF ABATING OR
REDUCING WATER OR AIR POLLUTION OR CONTAMINATION CONTROLLING
EMISSIONS OF POLLUTANTS INTO THE AIR, GROUND. OR WATERS OF THE STATE.
RESULTING FROM THE USE OF COAL AT AN ELECTRICAL GENERATION FACILITY, BY
REMOVING, ALTERING, DISPOSING, TREATING, STORING, DISPERSING, OR
PREVENTING THE CREATION OR EMISSION OF POLLUTANTS, CONTAMINANTS,
WASTES. OR HEAT IN COMPLIANCE WITH TO ACHIEVE AIR Oft QUALITY STANDARDS.
WATER QUALITY STANDARDS. OR EFFLUENT STANDARDS PRESCRIBED UNDER THE
LAWS OR REGULATIONS OF THE STATE OR THE UNITED STATES; AND

(II)    HAS BEEN CERTIFIED BY THE DEPARTMENT OF THE
ENVIRONMENT AS CONFORMING TO STATE REQUIREMENTS FOR ABATEMENT OR
CONTROL OF WATER OR AIR POLLUTION OR CONTAMINATION MEETING HAVING
ALL APPLICABLE FEDERAL AND STATE PERMIT REQUIREMENTS ENVIRONMENTAL
PERMITS.

(2)      "COAL WASTE DISPOSAL POWER PROJECT" MEANS AN ELECTRICAL
GENERATION FACILITY DESIGNED, CONSTRUCTED, AND INSTALLED TO RECLAIM,
BURN, AND DISPOSE OF COAL WASTES IN COMPLIANCE WITH APPLICABLE FEDERAL
AND STATE AIR AND QUALITY. WATER QUALITY. AND EFFLUENT STANDARDS.

(B)     EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, PROPERTY IS
SUBJECT TO A PARTIAL EXEMPTION FROM PROPERTY TAX AS PROVIDED IN THIS
SECTION IF THE PROPERTY IS:

(1)     A CERTIFIED COAL POLLUTION CONTROL FACILITY; OR

(2)     A COAL WASTE DISPOSAL POWER PROJECT.

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