BLAIR LEE III, Acting Governor

2059

county tax in municipalities performing services in
lieu of county services or a payment by a county to
municipalities providing services in lieu of county
services; conforming certain previous enactments to
this intent; and generally relating to tax
differentials.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 32A(c)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

BY repealing and reenacting, with amendments,

Chapter 10 of the Acts of the General Assembly

of 1977
Section 1

BY repealing and reenacting, with amendments,

Chapter 382 of the Acts of the General Assembly

of 1977
Section 1

Preamble

The legislative intent of this Act is to permit both
Worcester and Somerset Counties to either levy a county tax
in those municipalities where the municipalities perform
services in lieu of county services or to permit a payment
by the county to municipalities providing services in lieu
of county services.

Normally, such a bill would have been rather
straightforward. However, in compiling the 1977 Cumulative
Supplement to Article 81, Section 32A, Somerset County was
omitted inadvertantly. Thus, to effectively remove that
county from the provisions of the law it is necessary to
amend the most recent enactments regarding those provisions
(Chapters 10 and 382 of 1977).

So as to resolve any possible ambiguity regarding what
is intended to be accomplished, each of the two Chapters is
now further amended to give affect to the previous action of
the other. Therefore, the two counties to which those
previsions of law will not apply will be Cecil and Queen
Anne's Counties; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes