Maryland Code, LOCAL GOVERNMENT 20-304
Terms Used In Maryland Code, LOCAL GOVERNMENT 20-304
- County: means a county of the State or Baltimore City. See
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal property: All property that is not real property.
(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.