|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
HARRY HUGHES, Governor 1959
(2) Under paragraph (1) of this subsection, the time
period following sale is:
(i) 60 days in Calvert, Cecil, Frederick, Kent,
Queen Anne's, Talbot, Caroline, [and] Charles, AND ST. MARY'S
counties; and
(ii) 180 days in Worcester County.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 31, 1983.
|
|
|
|
|
|
|
|
|
|
CHAPTER 603
(House Bill 321)
AN ACT concerning
Municipalities - Elimination of Double Taxation
for Governmental Services
FOR the purpose of eliminating the double taxation of property in
certain municipalities in certain counties by creating a tax
set-off system based upon the value of certain governmental
services provided by the municipalities; providing that the
providing of this Act shall apply to all counties;
providing for certain reports; and relating generally to
county taxation in certain municipalities and counties.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 32A
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
Preamble
WHEREAS, Taxpayers within municipal corporations of the
State of Maryland pay both county and municipality 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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
