# Local Government (GLG)

## Title 21. Special Taxing Districts

### Subtitle 3. Shore Erosion Control Districts

#### 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)