WILLIAM DONALD SCHAEFER, Governor

Ch. 2

UNLESS A MUNICIPAL CORPORATION OR SPECIAL TAXING DISTRICT
FILES WITH THE COMPTROLLER A CERTIFIED COPY OF ITS PROPERTY TAX
LEVY FOR ITS CURRENT FISCAL YEAR AND THE LEVY IS SUFFICIENT TO
COLLECT TAX REVENUE OF AT LEAST $1 PER CAPITA BASED ON THE MOST
RECENT FEDERAL OR OFFICIAL CENSUS, THE COMPTROLLER MAY NOT:

(1)  CERTIFY THE STATE INCOME TAX LIABILITY OF
RESIDENTS OF THE MUNICIPAL CORPORATION OR DISTRICT; OR

(2)  MAKE A DISTRIBUTION TO THE MUNICIPAL CORPORATION
OR DISTRICT FOR A FISCAL YEAR.

REVISOR'S NOTE: Subsections (a)(1), (b), and (c) of this
section are new language derived without substantive
change from former Art. 81, § 323(a), the first
sentence of § 283(c)(2)(i), as it related to the order
of distributions to municipal corporations and special
taxing districts, and § 310(d), as it related to
adjustments for a municipal corporation and special
taxing district.

Subsection (a)(2) of this section is new language
added to incorporate the uncodified provisions of Ch.
392, § 2, Acts of 1977, which establishes a minimum
amount of income tax revenue to be received by a
municipal corporation or special taxing district.

In the introductory language of subsection (a) of this
section, the words "municipal corporation" and
"special taxing district" are substituted for the
former references to an "appropriate local fiscal
authority" and "incorporated municipality", for
clarity.

Also in the introductory language of subsection (a) of
this section, the word "distribute" is substituted for
the former word "pay", to conform to other provisions
in this title. See § 2-109 of this title.

Also in the introductory language of subsection (a)
of this section, the former reference to "tax
collected in accordance with § 283(a) and as provided
by § 283(c) of this article" is deleted as unnecessary
in light of the order of distributions in this Part II
of this subsection.

Also in the introductory language of subsection (a) of
this section, the former reference to a "July 1, 1977"
effective date is deleted as obsolete.

Regarding the distribution in subsection (a)(1) of
this section, the 8.5% is tied to State income tax and
not to the county income tax. This provision was
added in 1977 to protect a municipal corporation or

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