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 A MUNICIPAL GOVERNING BODY 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 OR CITIZEN
MAY APPEAL THIS RESULT TO THE CIRCUIT COURT.

6-307.

The governing body of Anne Arundel County or of Howard County may not impose
a county property tax on property of a resident of a municipal corporation for any service
that the municipal corporation provides for the resident:

(a)     There is a Task Force to Study County Property Tax Setoffs and Related Fiscal
Issues. The Task Force shall examine issues relating to taxes that municipal property
owners are paving for parallel services they do not receive from county governments,
service delivery efficiency, and tax equity.

(b)     The Task Force consists of:

(1)     Four Delegates appointed by the Speaker, each of whom shall represent
one or more municipal corporations;

(2)     Four Senators appointed by the President, each of whom shall represent
one or more municipal corporations;

(3)     Three county officials appointed by the Maryland Association of
Counties, one of whom shall be a finance director in a county;

(4) Three municipal officials appointed by the Maryland Municipal League,
one of whom shall be a finance director in a municipal corporation;

(5) The Chief Judge of the Office of Administrative Hearings or the Chief
Judge's designee; and

(6) The Director of the Department of Assessments and Taxation or the
Director's designee; and

(7) (6) The Director of the Revenue Administration Division of the Office
of the Comptroller or the Director's designee.

(c)     The Speaker and President shall appoint Cochairmen of the Task Force from
among the legislators.

(d)    (1) The Department of Fiscal Services with the cooperation of the Institute
for Governmental Services at the University of Maryland, shall provide staff to the Task
Force.

(2) Copies of all meeting notices and other written materials provided to the
Task Force shall also be provided to the executive directors of the Maryland Municipal
League and the Maryland Association of Counties.

(e) The purpose of the Task Force is to:

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