HARRY HUGHES, Governor

5057

Senate Bill No. 378

AN ACT concerning

Municipalities - Double Taxation

FOR the purpose of eliminating the double taxation of
certain municipal taxpayers in certain counties by
creating a tax equalization 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

WHEREAS, In some cases, county governments may also
provide a service exclusively to municipal taxpayers and not
to taxpayers of the unincorporated areas of the county. In
some counties, the county legislative body has not
recognized the problem of double taxation and has not
negotiated with the legislative bodies of municipalities
within those counties, to resolve the problem; and

WHEREAS, The intent of this legislation is to formalize
the negotiation process to the extent that individual
municipal quantification will be necessary to account for
specific county services paid for, but not received by
municipal taxpayers; and