<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 1-10 Supplemental Tax.">
  <section prefix="§" num="1-10" heading="Supplemental Tax.">
    <para num="(a)" heading="In general.">A portion of the funding for the operation of the Authority shall be provided by a supplemental annual property tax, levied on all properties subject to real property taxation, unless exempt under this subtitle, the Enabling Legislation, or other applicable laws (the “Supplemental Tax”).</para>
    <para num="(b)" heading="Assessment, collection, enforcement.">
      <para num="(1)">The Supplemental Tax shall be assessed and collected in conjunction with the property taxes assessed and collected by the City (the “Regular Tax”), unless otherwise established by the Board and approved by the Board of Estimates.</para>
      <para num="(2)">Enforcement of the Supplemental Tax shall be in accordance with the enforcement of the Regular Tax, and all provisions applicable to the assessment, collection, enforcement, and refunding of the Regular Tax shall apply to the Supplemental Tax unless modified herein.</para>
    </para>
    <para num="(c)" heading="Determination of tax.">
      <para num="(1)">The Supplemental Tax rate must be set each year by the Board as part of the annual financial plan.</para>
      <para num="(2)">Any increase in the rate of the Supplemental Tax must be approved by:<para num="(i)">a majority of the Board’s voting members; and</para>
        <para num="(ii)">if a rate increase of 10% or more is proposed, 80% or more of the property-owner representatives on the Board.</para>
      </para>
    </para>
    <annotation type="History">Ord. 92-057</annotation>
    <annotation type="History">Ord. 96-093</annotation>
    <annotation type="History">Ord. 10-304</annotation>
  </section>
</baltimore-city-law>
