4144

VETOES

Sincerely,
Harry Hughes
Governor

House Bill No. 1503

AN ACT concerning

Harford County - Elimination of Double Taxation

FOR the purpose of mandating rather than permitting the Harford

County Council to levy a tax on certain property located

within certain municipalities that is less than the general

county property tax rate if the municipalities perform

certain services; and generally relating to the rate of
county property taxes on certain property located in
municipalities in Harford County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 32A

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

(As enacted by Chapter 603 of the Acts of

the General Assembly of 1983)

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,
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 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