§ 21-306
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/md/local-government/21-306A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§21–306.
(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:
(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.