|
the incorporated communities in Harford
County are part of it, but throughout the
County this agency has the right to con-
struct, maintain, and service water and
sewer facilities, and so on.
Do I take it that under the definitional
concept of the proposal this would be a
civil unit?
DELEGATE MOSER: Only if it were
created by the county. The civil unit is
strictly that. The Harford Sanitary Com-
mission would not be one because I under-
stand it is a creature of the General As-
sembly.
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: Forget for a min-
ute how that one was created, and assume
Harford County wanted to create such a
commission after the new constitution had
become effective. Would it then be a civil
unit, as defined?
DELEGATE MOSER: Yes, it would be
included within that term.
DELEGATE CASE: Now, suppose that
the year after it was created the County
Council of Harford County decided to in-
clude Bel Air in this unit. It would then
become, would it not, an intergovernmental
authority?
DELEGATE MOSER: I suppose it
would, under the definition that we use
here. It would be an intergovernmental au-
thority if it were set up in that way.
DELEGATE CASE: Let us further as-
sume that Harford County, as it has and
presumably will have under the new docu-
ment, has the power to levy and impost real
estate taxes. I would assume from what
has already been established in the first
instance, namely when no incorporated
towns were included, Harford County could
delegate power to levy and impose a real
estate tax to this civil unit under section
7.08; is that not correct?
DELEGATE MOSER: I suppose it could,
Delegate Case. It could authorize them to
impose a real estate tax if it wanted to.
It is a sub-unit of the county.
[This statement is not entirely correct.
Under the finance article, only popularly
elected representative government can im-
pose a tax. Tax power would not be subject
to delegation to nonrcprescntative bodies.]
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: That is the way I
would understand it.
|
Now, when it takes in Bel Air and be-
comes an intergovernmental authority, un-
der section 7.11 it no longer has the power
to delegate the right to impose real estate
tax. I am wondering whether this point
ought to be cleared up.
DELEGATE MOSER: I do not follow
you. Do you want me to give you our rea-
soning under 7.11?
DELEGATE CASE: Yes. Section 7.11
says that the intergovernmental authority
which this animal becomes once Bel Air is
taken in his the right to collect taxes, but
does not have the right to impose them;
whereas a civil unit would have the right,
since it would be delegable under section
7.08.
DELEGATE MOSER: I see the point
you mean. You do have many problems if
you combine a municipality with anything
else, the way you suggest it.
I would say that they should not have
the power you suggest. That is to say, that
there are going to be so many other con-
fusing problems that might arise that when
a civil unit becomes an intergovernmental
authority it should no longer be the county.
This would hold true for your example be-
cause it includes an existing municipality.
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: The point I make is
that in one case where probably the taxing
power would not be as necessary, it is
granted, whereas in the second where we
are taking on more of a burden and it
might be necessary it is withheld. I sup-
pose the Committee would go along with
resolving this inconsistency if we prepared
the necessary amendment to take care of it.
DELEGATE MOSER: I think so. I am
not with you on this business of imposing
a tax. A civil unit would simply be given
the right to collect a tax. An authority
would be given the right to collect the tax,
too.
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: As I remember 7.08
it says a county may provide by law for
creation of civil units and may by law
grant to or withdraw from them any and
all powers of the county.
DELEGATE MOSER: A short answer is
it is not intended to include power to enact
a tax law.
THE CHAIRMAN: Delegate Burdette.
DELEGATE BURDETTE: Mr. Chair-
|
