18.10.03.01. Definitions
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Certified coal pollution control facility" has the meaning stated in Tax-Property Article, §7-239(a)(1), Annotated Code of Maryland.
(2) "Coal Waste Disposal Power Project" has the meaning stated in Tax-Property Article, §7-239(a)(2), Annotated Code of Maryland.
(3) "Depreciated value " means the original cost of property less its standard depreciation as determined by the Department under COMAR 18.03.01.02.
(Regulation .01 amended effective 45:24 Md. R. 1162, eff. 12/6/2018)
Section 18.10.03 - Coal Pollution Facilities [Details]
Section 18.10.03.02 - Exemptions From Property Tax
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