# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 10 — Public Utility Operating Property

### Chapter 03 — Coal Pollution Facilities

#### Regulation .01 Definitions.

*COMAR 18.10.03.01*

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.