# Local Government (GLG)

## Title 21. Special Taxing Districts

### Subtitle 3. Shore Erosion Control Districts

#### Section 21-301

This subtitle applies to property in one or more counties that abuts a body of water in the State.

#### Section 21-302

Property subject to this subtitle may be formed into a shore erosion control district.

#### Section 21-303

(a) The owners of 75% of the real property in a proposed district, or 75% of the owners of real property in a proposed district, may present a written petition to the governing body of each county where the property lies to request the creation of a shore erosion control district.

(b) The petition shall describe the proposed boundaries of the shore erosion control district.

(c)

  (1) On receipt of a petition, the governing body of the county shall refer the petition to the Department of Natural Resources.

  (2)

    (i) The Department of Natural Resources shall review the petition and submit a report to the governing body of the county.

    (ii) The report shall contain:

      (1) the Department's recommendation concerning the feasibility and need for a shore erosion control district;

      (2) a description of the area to be included in the shore erosion control district;

      (3) plans for erosion control; and

      (4) estimated costs for any projects recommended for erosion control.

(d) On receipt of the report, the governing body of the county may:

  (1) establish the shore erosion control district; and

  (2) designate the area to be included in the shore erosion control district.

#### Section 21-304

The governing body of a county may act as the district council for the shore erosion control district.

#### Section 21-305

(a) The governing body of a county may finance and construct an erosion control project in a shore erosion control district in accordance with Subtitle 2 of this title.

(b) Instead of the method of financing described under Sec. 21-209 of this title, the governing body of a county may use the method of financing provided by Sec. 21-210 of this title.

#### Section 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 Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)