(f) (1) At least 180 days before the date that the annual county budget is
required to be approved, any municipal corporation in the county that desires that a
tax setoff be provided shall submit to the county a proposal that states the desired
level of property tax setoff for the next fiscal year.
(2) (i) A request submitted under paragraph (1) of this subsection
shall be accompanied by:
1. a description of the scope and nature of the services or
programs provided by the municipal corporation instead of similar services or
programs provided by the county; and
2. financial records and other documentation regarding
municipal revenues and expenditures.
(ii) The materials submitted under subparagraph (i) of this
paragraph shall provide sufficient detail for an assessment of the similar services or
programs.
(3) After receiving a proposal from a municipal corporation requesting a
tax setoff under this subsection, the governing body of the county shall promptly
submit to the municipal corporation financial records and other documentation
regarding county revenues and expenditures.
(g) (1) At least 90 days before the date that the annual county budget is
required to be approved, the county and any municipal corporation submitting a tax
setoff request under subsection (f) of this section shall designate appropriate policy
and fiscal officers or representatives to meet and discuss the nature of the tax setoff
request, relevant financial information of the county and municipal corporation, and
the scope and nature of services provided by both entities.
(2) A meeting held under paragraph (1) of this subsection may be held by
the county representatives jointly with representatives from more than one municipal
corporation.
(3) (i) The county officers or representatives may request from the
municipal corporation officers or representatives additional information that may
reasonably be needed to assess the tax setoff.
(ii) The municipal corporation officers or representatives shall
provide the additional information expeditiously.
(h) (1) At or before the time the proposed county budget is released to the
public, the county commissioners, the county executive of a charter county, or the
county council of a charter county without a county executive shall submit a
statement of intent to each municipal corporation that has requested a tax setoff.
(2) The statement of intent shall contain:
(i) an explanation of the level of the proposed tax setoff;
(ii) a description of the information or process used to determine
the level of the proposed tax setoff; and
|