Ch. 719                                    1997 LAWS OF MARYLAND

HAS ADOPTED FOR THAT MUNICIPAL CORPORATION AS PART OF ITS ANNUAL
BUDGET AND TAX RATE SETTING PROCESS.

(2) IF THE GOVERNING BODY OF A MUNICIPAL CORPORATION OR A
CITIZEN OF A MUNICIPAL CORPORATION IS DISSATISFIED WITH THE LEVEL OF
PROPERTY TAX SETOFF APPROVED BY A COUNTY GOVERNING BODY, THE
GOVERNING BODY OF THE MUNICIPAL CORPORATION OR CITIZEN MAY APPEAL
THIS RESULT TO THE CIRCUIT COURT.

(K) (1) IF THE GOVERNING BODY OF THE COUNTY FAILS TO MEET THE
REQUIRED DEADLINE IN SUBSECTION (I) OF THIS SECTION:

(I) THE PROPERTY TAX SETOFF SHALL BE SET AT 105% OF THE
LEVEL OF THE SETOFF DURING THE PRECEDING YEAR; OR

(II) THE MUNICIPAL CORPORATION MAY PETITION THE CIRCUIT
COURT FOR THE COUNTY FOR A RULING ON THE APPROPRIATE LEVEL OF THE
PROPERTY TAX SETOFF.

(2) IF THE MUNICIPAL CORPORATION PETITIONS THE CIRCUIT COURT
FOR TIE COUNTY, THE CIRCUIT COURT SHALL ESTABLISH THE APPROPRIATE
LEVEL OF PROPERTY TAX SETOFF WHICH MAY NOT BE LESS THAN 105% OF THE
LEVEL OF THE PROPERTY TAX SETOFF PROVIDED DURING THE PRECEDING YEAR.

6-306.

(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

(2) A PAYMENT TO A MUNICIPAL CORPORATION TO AID THE
MUNICIPAL CORPORATION IN FUNDING SERVICES OR PROGRAMS THAT ARE
SIMILAR TO COUNTY SERVICES OR PROGRAMS.

(B) This section applies to any county not listed in § 6-305 of this subtitle.

[(b)](C) 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 IN
ACCORDANCE WITH THE PROCEDURES DESCRIBED IN THIS SECTION. [After the
meeting if] IF a municipal corporation performs services or programs instead of similar
county services or programs, the governing body of the county may impose the county
property tax on Assessments of property in the municipal corporation at a rate that is less
than the general county property tax rate.

[(c)] (D) In determining the county property tax rate to be set for assessments of
property in a municipal corporation, the governing body of the county may consider:

(1) the services and programs that are performed by the municipal
corporation instead of similar county services and programs; and

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