140

LAWS OF MARYLAND

Ch. 8

(2)     ANNE ARUNDEL COUNTY;

(3)  BALTIMORE COUNTY;

(4)  GARRETT COUNTY;

(5)  HARFORD COUNTY;

(6)  HOWARD COUNTY;

(7)  MONTGOMERY COUNTY; AND

(8)  PRINCE GEORGE'S COUNTY.

(B)  DISCUSSION AND ADJUSTMENT.

THE GOVERNING BODY OF THE COUNTY SHALL MEET ANNUALLY AND
DISCUSS WITH THE GOVERNING BODY OF ANY MUNICIPAL CORPORATION IN
THE COUNTY THE COUNTY PROPERTY TAX RATE TO BE SET FOR ASSESSMENTS
OF PROPERTY IN THE MUNICIPAL CORPORATION. AFTER THE MEETING IF
IT CAN BE DEMONSTRATED THAT A MUNICIPAL CORPORATION PERFORMS
SERVICES OR PROGRAMS INSTEAD OF SIMILAR COUNTY SERVICES OR
PROGRAMS, THE GOVERNING BODY OF THE COUNTY SHALL IMPOSE THE
COUNTY PROPERTY TAX ON ASSESSMENTS OF PROPERTY IN THE MUNICIPAL
CORPORATION AT A RATE THAT IS LESS THAN THE RATE SET FOR
ASSESSMENTS OF PROPERTY IN THE PARTS OF THE COUNTY OUTSIDE THE
MUNICIPAL CORPORATION.

(C)  SETTING COUNTY RATE FOR MUNICIPAL CORPORATION.

IN DETERMINING THE COUNTY PROPERTY TAX RATE TO BE SET FOR
ASSESSMENTS OF PROPERTY IN A MUNICIPAL CORPORATION, THE GOVERNING
BODY OF THE COUNTY SHALL CONSIDER:

(1)  THE SERVICES AND PROGRAMS THAT ARE PERFORMED BY
THE MUNICIPAL CORPORATION INSTEAD OF SIMILAR COUNTY SERVICES AND
PROGRAMS; AND

(2)  THE EXTENT THAT THE SIMILAR SERVICES AND PROGRAMS
ARE FUNDED BY PROPERTY TAX REVENUES.

(D)  RATE NEED NOT BE UNIFORM.

THE COUNTY PROPERTY TAX RATE FOR ASSESSMENTS OF PROPERTY
LOCATED IN A MUNICIPAL CORPORATION IS NOT REQUIRED TO BE:

(1)  THE SAME AS THE RATE FOR PROPERTY LOCATED IN
OTHER MUNICIPAL CORPORATIONS IN THE COUNTY; OR

(2)  THE SAME AS THE RATE SET IN A PRIOR YEAR.

(E)  PAYMENTS INSTEAD OF LESSER TAX RATE.

INSTEAD OF IMPOSING A COUNTY PROPERTY TAX AT A LESSER RATE
FOR ASSESSMENTS OF PROPERTY IN A MUNICIPAL CORPORATION, THE