HARRY HUGHES, Governor                              3723

WICOMICO....................................... 49,987

WORCESTER...................................... 6,105.

[(2)] (3) The enrollment used in calculating the
per pupil State aid for a fiscal year shall be the same as
the enrollment used in the calculation of basic current
expense aid for that year.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 694

(House Bill 1245)

AN ACT concerning

Municipalities - Double Taxation-----Elimination

FOR the purpose of eliminating the double taxation of
certain municipal taxpayers municipalities in certain
counties by creating a tax equalization set off system
based upon the value of certain governmental services
provided by the municipalities; providing that the
provisions of this Act shall apply to all counties;
requiring certain county officials to meet with certain
municipal officials; and generally relating to county
taxation in certain municipalities.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 32A

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

Preamble

WHEREAS, Taxpayers within municipal corporations of the
State of Maryland pay both county and municipal property
taxes. However, in instances where a county and a
municipality provide the same service, the municipal
taxpayer receives and pays for the service from the
municipality while continuing to pay the county for a
service which he does not receive. Where these situations
exist, the municipal taxpayer is being doubly taxed while
receiving only 1 benefit; and