Skip to main content
Find a Lawyer

Maryland Code, Local Government § 20-304

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) In this subsection, “surface mining related activities” does not include the activities of any coal washing preparation coal plant.

(2) A 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

(ii) 1. owned by a person subject to the tax imposed under § 20-302 of this subtitle; or

2. leased by a person subject to the tax imposed under § 20-302 of this subtitle if, under the terms of the lease, the lessor is responsible for the personal property tax.

(b) Notwithstanding the exemption of any personal property from county taxation under this section, the property exempted in a county shall continue to be included in the assessable base of the county for the purposes of any other law.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Maryland Code, Local Government § 20-304 - last updated January 01, 2025 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-304/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard