1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Certified coal pollution control facility” has the meaning stated in Tax-Property Article, §7-239(a)(1), Annotated Code of Maryland.
   2. (2) “Coal Waste Disposal Power Project” has the meaning stated in Tax-Property Article, §7-239(a)(2), Annotated Code of Maryland.
   3. (3) “Depreciated value” means the original cost of property less its standard depreciation as determined by the Department under COMAR 18.03.01.02.

Authority: Tax-Property Article, §§7-239(f) and 8-109, Annotated Code of Maryland

Effective date: June 2, 1997 (24:11 Md. R. 794)

Chapter recodified from COMAR 08.10.02 to COMAR 08.10.03 effective January 26, 1998 (25:2 Md. R. 79)

Regulation .01B amended effective December 6, 2018 (45:24 Md. R. 1162)

Regulation .03 amended effective December 6, 2018 (45:24 Md. R. 1162)