§ 21–306
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 21-306 (2026)
Title 21. Special Taxing Districts
Subtitle 3. Shore Erosion Control Districts
§ 21–306LinkCopy Citation
(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 § 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.