3658                                                 LAWS OF MARYLAND                         [Ch. 887

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.

[[(C) THE PROVISIONS OF THIS SECTION ARE ONLY
APPLICABLE IN THE FOLLOWING COUNTIES: ALLEGANY, ANNE
ARUNDEL, PRINCE GEORGE'S AND WASHINGTON.]]

(C)    THE PROVISIONS OF THIS SECTION DO NOT APPLY TO
CAROLINE, CECIL, DORCHESTER, KENT, QUEEN ANNE'S,
SOMERSET, TALBOT, WICOMICO AND WORCESTER COUNTIES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved May 15, 1975.

CHAPTER 888