# Sec. 2-239. Tax levy for improvements and services

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 2-239. Tax levy for improvements and services

Prince George's County, Md., Code § 2-239 (2026)

(a) Payment of the costs of the construction, maintenance and operation of surface water or storm drainage systems as provided in Sections 2-235 and 2-236 and for governmental services or municipal functions as defined in Section 2-237, shall be a tax levy against the properties benefited by the improvement and shall be paid for by an ad valorem tax levied against all of the property assessed for County tax purposes within said area.

(b) The Council in addition to the above prescribed method of payment of the costs for governmental services and/or municipal functions, may in its discretion prescribe the method of payment of the costs for the collection of garbage and trash as provided as follows: The Council may levy the costs of the collection and disposition as a tax to be considered as a lien against the property, the same as other County taxes. The basis of the tax shall be the total costs of the services divided by the number of units served in the collection of the garbage and trash.

(c) The Council shall by proper ordinance, adopt all necessary rules and regulations for the construction, maintenance, or operation of the improvements, municipal functions and governmental services, and, shall fix the time and manner of payment. All taxes levied by the Council shall be treated in all respects as County taxes, collected by the Director of Finance, and shall have all the priority and lien rights of County taxes.