2060

LAWS OF MARYLAND

Ch. 688

32A.

(c) The provisions of this section do not apply to
Cecil[, ] AND Queen Anne's[, and Worcester] counties.

SECTION 2. AND BE IT FURTHER ENACTED, That chapter(s)
of the Acts of the General Assembly be repealed, amended, or
enacted to read as follows:

Chapter 10 of the Acts of 1977

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 32A of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975 Replacement
Volume and 1976 Supplement) be and it is hereby repealed and
reenacted, with amendments, to read as follows:

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 do not apply to
[Caroline,] Cecil[, Dorchester,] AND Queen Anne's[,
Somerset, Talbot, and Worcester] counties.

SECTION 3. AND BE IT FURTHER ENACTED, That chapter(s)
of the Acts of the General Assembly be repealed, amended, or
enacted to read as follows:

Chapter 362 of the Acts of 1977

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF