This subtitle applies only to code counties and Garrett County.

For each fiscal year, a county shall impose a tax on every person engaged in the business of surface mining coal in the county.

The tax rate is 30 cents for each ton of surface mined coal that is reported to the Bureau of Mines under § 15–508 of the Environment Article.

In this subsection, “surface mining related activities” does not include the activities of any coal washing preparation coal plant. A county shall exempt from any county tax personal property that is: used primarily in surface mining related activities, however operated and whether or not in use; and owned by a person subject to the tax imposed under § 20–302 of this subtitle; or 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. 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.

A county tax collector shall deposit in the general fund of the county taxes collected under this subtitle.

Each year the governing body of a county or the governing body’s designee shall notify officials of municipalities and officials of other counties receiving coal tax revenues that the officials may request a meeting with the governing body or designee. On request, the governing body of a county or the governing body’s designee shall meet and confer annually with officials of municipalities and with officials of any other county receiving coal tax revenues. The governing body of a county may distribute up to 5 cents per ton of the money derived from the tax to the municipalities for the reconstruction, repair, or maintenance of municipal coal haul roads and bridges.

To the extent recorded with the clerk of the circuit court, all unpaid county taxes collected under this subtitle are a lien on the personal and real property of the owner of the personal property in the same manner in which a property tax is a lien on the real property with respect to which the tax is imposed in all subdivisions of the State. The lien will attach to the real property only after notice of the lien has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the real property is located.

A county that imposes a tax under this subtitle may impose interest and penalties for late payment of the tax.

The county tax collector may adopt regulations necessary to carry out this subtitle and to define any terms used in this subtitle.