<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="16-404" title_number="16" title_name="In General" subtitle_number="4" subtitle_name="Tax and Debt Authority for Assistance to Destitute and Unemployed Residents">
  <level label="a">
    <text>A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county’s or municipality’s property tax.</text>
  </level>
  <level label="b">
    <text>A tax imposed under this section may not exceed:</text>
    <level label="1">
      <level label="3">
        <text>2 cents on each $100 of assessment of real property; or</text>
      </level>
    </level>
    <level label="2">
      <text>8 cents on each $100 of assessment of personal property and operating real property described in § 8–109(c) of the Tax – Property Article.</text>
    </level>
  </level>
</section>
