# Local Government (GLG)

## Title 21. Special Taxing Districts

### Subtitle 5. Districts for Infrastructure Improvements for Selected Counties

#### Section 21-506

(a) By resolution, the governing body of a county:

  (1) may designate an area as a special taxing district; and

  (2) shall create a special fund with respect to the special taxing district.

(b) A resolution creating a special fund under subsection (a) of this section shall:

  (1) pledge to the special fund the proceeds of the ad valorem or special tax to be imposed as provided under Sec. 21-508 of this subtitle; and

  (2) require that the proceeds from the tax be paid into the special fund.

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