Before issuing bonds, the governing body of the political subdivision shall: by resolution: designate a contiguous area within its jurisdiction as a development district; designate a noncontiguous blighted area within its jurisdiction as a development district; identify an area that has been designated a sustainable community; or identify an area that has been designated a RISE zone; receive from the Supervisor of Assessments a certification of the amount of the original base, or if applicable, the adjusted assessable base; and pledge that until the bonds are fully paid, or a longer period, the real property taxes in the development district, a RISE zone, or a sustainable community shall be divided as follows: the portion of the taxes that would be produced at the current tax rate on the original taxable value base shall be paid to the respective taxing authorities in the same manner as taxes on other property are paid; and the portion of the taxes on the tax increment that normally would be paid into the general fund of the political subdivision shall be paid into the special fund established under § 12–208 of this subtitle and applied in accordance with § 12–209 of this subtitle. In this subsection, “brownfields site” has the meaning stated in § 5–301 of this article. Before issuing bonds and as part of the resolution required under subsection (a) of this section, the governing body of the political subdivision may determine the original base of a brownfields site in a sustainable community. The determination of the original base of a brownfields site under this section: is not a determination of the value of the brownfields site; and may not be used to determine a property tax assessment or appeal of a property tax assessment under the Tax – Property Article. The establishment or identification by a county of a development district, a RISE zone, or a sustainable community that is wholly or partly in a municipal corporation shall also require a resolution approving the development district, RISE zone, or sustainable community by the governing body of the municipal corporation.