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<section article="glg" article_name="Local Government" number="21-701" title_number="21" title_name="Special Taxing Districts" subtitle_number="7" subtitle_name="Districts for Transportation Improvements">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Cost” has the meaning stated in § 21–501 of this title.</text>
    </level>
    <level label="3">
      <text>“County tax limitation” means a provision of a county charter that limits:</text>
      <level label="i">
        <text>the maximum property tax rate that a county may impose; or</text>
      </level>
      <level label="ii">
        <text>the rate of growth of county property tax revenues.</text>
      </level>
    </level>
    <level label="4">
      <text>“County transportation improvement” includes:</text>
      <level label="i">
        <text>for county roads and highways:</text>
        <level label="1">
          <text>a county right–of–way, roadway surface, roadway subgrade, shoulder, median divider, drainage facility or structure, related stormwater management facility or structure, roadway cut, roadway fill, guardrail, bridge, highway grade separation structure, tunnel, overpass, underpass, interchange, entrance plaza, approach, or other structure forming an integral part of a street, road, or highway, including a bicycle or walking path, designated bus lane, sidewalk, pedestrian plaza, streetscaping, or related infrastructure; or</text>
        </level>
        <level label="2">
          <text>any other property acquired for the construction, operation, or use of the highway; and</text>
        </level>
      </level>
      <level label="ii">
        <text>for a county transit facility, any one or more or combination of tracks, rights–of–way, bridges, tunnels, subways, rolling stock, stations, terminals, ports, parking areas, equipment, fixtures, building structures, other real or personal property, or services incidental to or useful or designed for use in connection with the rendering of transit service by any means, including rail, bus, motor vehicle, or other mode of transportation, but does not include any railroad facility.</text>
      </level>
    </level>
    <level label="5">
      <text>“Special taxing district” means a defined geographic area designated by a county within which ad valorem or special taxes are imposed to finance the cost of infrastructure improvements.</text>
    </level>
    <level label="6">
      <text>“State transportation improvement” includes a highway facility, a transit facility, and related infrastructure.</text>
    </level>
    <level label="7">
      <text>“Transit facility” has the meaning stated in § 3–101(k) of the Transportation Article.</text>
    </level>
  </level>
  <level label="b">
    <text>A county tax limitation that would otherwise apply to ad valorem or special taxes imposed only in a special taxing district does not apply for the purpose of financing the cost of State transportation improvements or county transportation improvements.</text>
  </level>
</section>
