5058

VETOES

WHEREAS, A negotiation implies cooperation between the
2 local governments, to address the problem of double
taxation of municipal taxpayers, either through a property
tax differential to the taxpayer or a tax rebate to the
municipal corporation, whichever method best addresses the
situation; and

WHEREAS, The General Assembly hereby resolves that
counties should eliminate the double taxation of municipal
residents in certain counties by creating a negotiation
process to establish a tax equalization system based upon
the value of certain governmental services provided by the
municipalities, and is therefore enacting the following;
now, therefore,

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

Article 81 - Revenue and Taxes

32A.

(a)  The board of county commissioners or the county
council SHALL MEET ANNUALLY AND DISCUSS WITH MUNICIPAL
OFFICIALS, AND after THIS consultation with municipal
officials, [may] SHALL ANNUALLY 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] AS IT HAS BEEN ANNUALLY
QUANTIFIED THROUGH THE CONSULTATION PROCESS THAT VALUES THE
PERFORMANCE BY the municipal corporation [performs] OF
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] SHALL
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.