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§ 7-239. Coal pollution control or waste disposal

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
MD Code, Tax - Property, § 7-239
§ 7-239. Coal pollution control or waste disposal
Definitions
(a) In this section the following words have the meanings indicated.
(1) “Certified coal pollution control facility” means property that:
(i) is used for the purpose of controlling emissions of pollutants into the air, ground, or waters of the State, resulting from the use of coal at an electrical generation facility, to achieve air quality standards, water quality standards, or effluent standards prescribed under the laws or regulations of the State or the United States; and
(ii) has been certified by the Department of the Environment as having all applicable federal and State environmental permits.
(2) “Coal waste disposal power project” means an electrical generation facility designed, constructed, and installed to reclaim, burn, and dispose of coal wastes in compliance with applicable federal and State air quality, water quality, and effluent standards.
In general
(b) Except as otherwise provided in this section, property is subject to a partial exemption from property tax as provided in this section if the property is:
(1) a certified coal pollution control facility; or
(2) a coal waste disposal power project.
Calculation of partial exemption
(c) Subject to subsection (d) of this section, the partial exemption granted under this section:
(1) is equal to 95% of the assessment of the property; and
(2) shall apply only to property placed in service as a part of a certified coal pollution control facility or a coal waste disposal power project, for which all necessary permits, including a certificate of public convenience and necessity, are issued on or after January 1, 1997.
Exemption only applicable to pollution control activity
(d) If a certified coal pollution control facility produces a profitable by-product or if a part of the facility is required for the operation of the business without regard to State and federal air quality, water quality, and effluent requirements, the partial exemption under this section applies only to that portion of the value of the facility attributable to pollution control activity.
Reduction of partial exemption
(e) If a certified coal pollution control facility includes the replacement, repair, or retrofit of equipment that was subject to property tax on or before December 31, 1996, the partial exemption under this section shall be reduced by the replacement value of existing equipment that is replaced.
Regulations
(f)(1) The Department shall adopt regulations to administer the exemption under this section.
(2) The regulations adopted under this subsection shall provide for the method for allocation of values required under subsections (d) and (e) of this section.

Credits

Added by Acts 1996, c. 519, § 1, eff. July 1, 1996.
MD Code, Tax - Property, § 7-239, MD TAX PROPERTY § 7-239
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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