Maryland § 20-304
Full text of Maryland Maryland Code § 20-304, with citation guidance and answers to common questions.
§ 20-304.
(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.
Frequently Asked Questions About Maryland § 20-304
What does Maryland Code § 20-304 cover?
Section 20-304 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-304?
A common citation format is "Maryland Code § 20-304" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-304 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.