{"data":{"id":"us-md/md.-code-local-government-20-304","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–304","heading":"","body":"(a) (1) In this subsection, “surface mining related activities” does not\ninclude the activities of any coal washing preparation coal plant.\n(2) A county shall exempt from any county tax personal property that\nis:\n(i) used primarily in surface mining related activities,\nhowever operated and whether or not in use; and\n(ii) 1. owned by a person subject to the tax imposed under\n§ 20–302 of this subtitle; or\n2. leased by a person subject to the tax imposed under\n§ 20–302 of this subtitle if, under the terms of the lease, the lessor is responsible for\nthe personal property tax.\n(b) Notwithstanding the exemption of any personal property from county\ntaxation under this section, the property exempted in a county shall continue to be\nincluded in the assessable base of the county for the purposes of any other law.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-304","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"d4168a3a977dfc2215527eb398ccec7ea58de8f4a0fcccd4ec2a4231b90ee7c4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-303","next":"us-md/md.-code-local-government-20-305"},"notice":"GroundRules: Original legal text. Not legal advice."}