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

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

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. The petition shall describe the proposed boundaries of the shore erosion control district. On receipt of a petition, the governing body of the county shall refer the petition to the Department of Natural Resources. The Department of Natural Resources shall review the petition and submit a report to the governing body of the county. The report shall contain: the Department’s recommendation concerning the feasibility and need for a shore erosion control district; a description of the area to be included in the shore erosion control district; plans for erosion control; and estimated costs for any projects recommended for erosion control. On receipt of the report, the governing body of the county may: establish the shore erosion control district; and designate the area to be included in the shore erosion control district.

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

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. Instead of the method of financing described under § 21–209 of this title, the governing body of a county may use the method of financing provided by § 21–210 of this title.

The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to: repay a loan made to the county by the State under § 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 pay for maintenance, repair, and reconstruction of erosion control projects. A tax under this section: shall be imposed and collected as county taxes are imposed and collected; shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes; and may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax – Property Article.