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LAWS OF MARYLAND

Ch. 620

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

232C.

(c)  A taxing authority may not increase the tax rate above
the constant yield tax rate exclusive of revenue from property
taxes on properties appearing for the first time on the
assessment records, unless it [advertises its intention to impose
an increased tax rate]:

(1)  ADVERTISES ITS INTENTION TO IMPOSE AN INCREASED
TAX RATE; AND

(2)  (I) PROVIDES TO THE DEPARTMENT WITHIN 15 DAYS OF
THE DATE OF THE ADVERTISEMENT A COPY OF THE ENTIRE NEWSPAPER PAGE
THAT CARRIED THE PUBLIC HEARING NOTICE REQUIRED BY THIS SECTION;
OR

(II) PROVIDES TO THE DEPARTMENT SUCH EVIDENCE,
AS THE DEPARTMENT MAY REQUIRE, OF THE MAILING OF THE NOTICES SET
FORTH IN SUBSECTION (D).

(d)  A tax rate in excess of the constant yield tax rate may
not be levied until the taxing authority implements the following
procedure:

(1) The taxing authority shall advertise its intent
to exceed the constant yield tax rate in a newspaper of general
circulation within its jurisdiction sufficient to give notice as
determined by the Department. The taxing authority will meet on
a day, at a time and place fixed in the advertisement, which
shall be at least 5 days, but not more than 15 days, after the
day that the advertisement is published, for the purpose of
hearing comments regarding any tax rate increase and to explain
the reasons for any proposed increase. The advertisement may not
be less than 1/4 page in size and the smallest type used shall be
18 point. HOWEVER, IN THE INSTANCE OF A MUNICIPAL CORPORATION THE
ADVERTISEMENT MAY NOT BE LESS THAN 1/8 PAGE IN SIZE AND THE
SMALLEST TYPE USED SHALL BE 12 POINT, WITH ALL LETTERS
CAPITALIZED. The advertisement may not be placed in that portion
of the newspaper where legal notices and classified
advertisements appear. In lieu of publishing the advertisement,
as provided in subsection (c) of this section, the taxing
authority may mail a copy of the notice to each taxpayer residing
within the jurisdiction of the taxing authority. The meeting on
the proposed tax rate may coincide with the meeting on the
proposed budget of the taxing authority. The hearing shall be
held not less than 14 days prior to the date by which property
tax rates shall be levied pursuant to the provision contained in