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HARRY HUGHES, Governor 2333
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,
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 COUNTY EXECUTIVE OR LOCAL GOVERNING BODY 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
SUBSECTION, the county may make a payment to the municipal
corporations to assist the municipal corporations in funding
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