2970

JOINT RESOLUTIONS

legislation, by February 1, 1979; and be it further

RESOLVED, That copies of this Resolution be sent to the
Honorable Blair Lee III, Acting Governor of the State of
Maryland.

Approved May 16, 1978.

No. 31

(House Joint Resolution 35)

A House Joint Resolution concerning

Tax Differential

FOR the purpose of directing the State Department of Fiscal
Services to conduct an annual review on the progress of
counties in establishing tax differentials, to report
their findings to the Legislative Policy Committee, and
encouraging county governments to meet with their
respective municipal governments to discuss tax
differential.

WHEREAS, Many county governments have established a
single tax rate on all taxable property even though the
county may provide some of its services only in the
unincorporated areas of the county and leave the furnishings
of these services within the cities and towns to the
municipal governments; and

WHEREAS, As a result, owners of property within
incorporated areas pay both the county and municipal
governments for services but may receive the services only
from the municipal governments; and

WHEREAS, The 1975 General Assembly enacted legislation
permitting county governments to levy a lesser rate of
county property tax on property located within a
municipality where the municipality performs governmental
services similar to county governmental services; and

WHEREAS, There are     several Maryland counties which

currently provide some      form of tax differential to their

municipalities including    one that prohibits county taxation

of municipal residents     for county services they do not
receive; and

WHEREAS, Most Maryland counties have declined to
discuss the issue of tax differential with the respective
municipal governments within them; now, therefore, be it

RESOLVED, That the General Assembly encourages counties