§ 20-304. Exemption

   (a) In general. --

   (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) Effect. -- 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.

HISTORY: An. Code 1957, art. 24, § 9-503; 2013, ch. 119, § 2.