HARRY HUGHES, Governor

513

(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
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.

(2)  In lieu of a lesser rate of county property tax
as provided in paragraph (1) of this subsection, the county may
make a payment to the municipal corporations to assist the
municipal corporations in funding governmental services or
programs which the municipal corporations perform in lieu of
similar county services or programs.

(3)  The provisions of this subsection apply only in:

(i) Allegany County;

(ii) Anne Arundel County;

(iii) Baltimore County;

(iv) Garrett County;

(V) HARFORD COUNTY;

[(v)] (VI) Howard County;

[(vi)] (VII) Montgomery County;

[(vii)] (VIII) Prince George's County.

(b) (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 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 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 take into account
the governmental services and programs which the municipal