PARRIS N. GLENDENING, Governor                             Ch. 719

BY repealing and reenacting, with amendments,
Article—Tax—Property
Section 6-305 and 6-306
Annotated Code of Maryland
(1994 Replacement Volume and 1996 Supplement)

BY repealing and reenacting, without amendments,
Article—Tax—Property
Section 6-307

Annotated Code of Maryland
(1994 Replacement Volume and 1996 Supplement)

Preamble

WHEREAS. The owners of property located within incorporated cities and towns
pay property taxes to both a municipal government and a county government; and

WHEREAS, The property tax revenue's collected by a county government are
frequently used to pay for parallel services provided by both a municipal government and
a county government; and

WHEREAS, Such parallel services may commonly include police and fire
protection, road maintenance, parks and recreation, code enforcement, solid waste
collection, and planning and zoning; and

WHEREAS, A situation of double taxation exists in a county when a municipal
government provides services in lieu of county property-tax-funded services provided to
other areas outside the municipal corporation and municipal property owners go
uncompensated or undercompensated for the duplicate taxes they pay; and

WHEREAS, There are issues relating to tax equity, service delivery efficiency and
service duplication; and

WHEREAS, This potentially inequitable treatment of municipal property taxpayers
needs to be studied and addressed by the General Assembly: now, therefore,

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

Article - Tax - Property

6-305.

(a) IN THIS SECTION, "SETOFF" MEANS:

(1) THE DIFFERENCE BETWEEN THE GENERAL COUNTY PROPERTY TAX
RATE AND THE PROPERTY TAX RATE THAT IS SET FOR ASSESSMENTS OF PROPERTY
IN A MUNICIPAL CORPORATION; OR

- 4109 -