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Ch. 603
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1960
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LAWS OF MARYLAND
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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
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 certain governmental services
provided by the municipalities, and is therefore enacting the
following; now therefore,
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
32A.
(a) (1) The board of county commissioners or the county
council shall annually meet and discuss with municipal
officials, and after this consultation with municipal officials,
[may] SHALL 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 IT CAN BE
DEMONSTRATED THAT the municipal corporation performs 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) (2) In lieu of a lesser rate of county property tax as
provided in subsection (a) of this section PARAGRAPH (1) OF THIS
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