# Local Government (GLG)

## Title 21. Special Taxing Districts

### Subtitle 4. Municipal Special Taxing Districts

#### Section 21-404

Ad valorem taxes imposed under this part shall be imposed in the same manner, on the same assessments, for the same period, and as of the same date of finality as required for municipal property tax purposes in the special taxing district. 

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