MARVIN MANDEL, Governor                               3183

FOR the purpose of authorizing in several counties a
different rate of property tax within municipal
corporations or a payment in lieu of a different
rate of tax.

BY adding to

Article 81 — Revenue and Taxes

Section 32A

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 32A be and it is hereby added
to Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1969 Replacement Volume and 1974 Supplement)
to read as follows:

Article 81 — Revenue and Taxes

32A.

(A)     THE BOARD OF COUNTY COMMISSIONERS OR THE
COUNTY COUNCIL, AFTER CONSULTATION WITH MUNICIPAL
OFFICIALS, MAY LEVY A TAX ON THE ASSESSABLE PROPERTY
LOCATED WITHIN ONE OR MORE OF THE MUNICIPAL CORPORATIONS
OF THE COUNTY, WHICH IS LESS THAN THE GENERAL COUNTY
PROPERTY TAX RATE, IF THE MUNICIPAL CORPORATION PERFORMS
GOVERNMENTAL SERVICES OR PROGRAMS IN LIEU OF SIMILAR
COUNTY GOVERNMENTAL SERVICES OR PROGRAMS. IN
ESTABLISHING THE PROPERTY TAX RATE ON THE ASSESSABLE
PROPERTY WITHIN ONE OR MORE OF THE MUNICIPAL
CORPORATIONS, THE COUNTY MAY TAKE INTO ACCOUNT THE
GOVERNMENTAL SERVICES AND PROGRAMS WHICH THE MUNICIPAL
CORPORATIONS PERFORM IN LIEU OF SIMILAR COUNTY
GOVERNMENTAL SERVICES AND PROGRAMS AND THE EXTENT THAT
THE SIMILAR SERVICES AND PROGRAMS ARE FUNDED THROUGH
PROPERTY TAX REVENUES. THE COUNTY PROPERTY TAX RATE SET
FOR ONE MUNICIPAL CORPORATION DOES NOT HAVE TO BE UNIFORM
AMONG ALL MUNICIPAL CORPORATIONS[[.]] WITHIN THE COUNTY,
AND THE RATE SET FOR ONE TAX YEAR NEED NOT BE THE SAME IN
ANY SUCCEEDING YEAR.

(B)    IN LIEU OF A LESSER RATE OF COUNTY PROPERTY
TAX AS PROVIDED IN SUBSECTION (A) OF THIS SECTION, THE
COUNTY MAY MAKE A PAYMENT TO THE MUNICIPAL CORPORATIONS
TO ASSIST THE MUNICIPAL CORPORATIONS IN FUNDING
GOVERNMENTAL SERVICES OR PROGRAMS WHICH THE MUNICIPAL
CORPORATIONS PERFORM IN LIEU OF SIMILAR COUNTY SERVICES
OR PROGRAMS.