Md. Code Ann., Loc. Gov't § 21-306
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2023
As of January 1, 2020
(a) The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to:
(1) repay a loan made to the county by the State under § 8–1005 of the Natural Resources Article for the construction of an erosion control project for the benefit of a shore erosion control district; and
(2) pay for maintenance, repair, and reconstruction of erosion control projects.
(a) The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to:
(1) repay a loan made to the county by the State under § 8–1005 of the Natural Resources Article for the construction of an erosion control project for the benefit of a shore erosion control district; and
(2) pay for maintenance, repair, and reconstruction of erosion control projects.
(b) A tax under this section shall: (1) be imposed and collected as county taxes are imposed and collected; and (2) have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes.
(b) A tax under this section: (1) shall be imposed and collected as county taxes are imposed and collected; (2) shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes; and (3) may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax – Property Article.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.