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2332 VETOES
Sincerely,
Harry Hughes
Governor
Senate Bill No. 277
AN ACT concerning
Municipalities - Double Taxation
FOR the purpose of altering the provisions of law relating to
county taxation of municipal property by requiring every
certain county governing body bodies to levy levying a tax
on certain property located in municipalities to set the tax
at a rate less than the general county property tax rate if
the municipal government provides certain governmental
services; requiring instead of permitting, the counties to
take into account certain services and programs performed by
the municipalities; exempting certain counties from the
provisions of this Act; providing that the provisions of
this Act shall do not apply to all counties; and generally
relating to county taxation in certain municipalities.
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 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 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
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