3724                                   LAWS OF MARYLAND                                 Ch. 694

WHEREAS, In some cases, county governments may also
provide a service exclusively to municipal taxpayers and not
to taxpayers of the unincorporated areas of the county. In
some counties, the county legislative body has not
recognized the problem of double taxation and has not
negotiated with the legislative bodies of municipalities
within those counties, to resolve the problem; and

WHEREAS, A negotiation implies cooperation between the
2 local governments, to address the problem of double
taxation of municipal taxpayers, either through a property
tax differential to the taxpayer or a tax rebate to the
municipal corporation, whichever method best addresses the
situation; and

WHEREAS, The General Assembly hereby resolves that
counties should eliminate the double taxation of municipal
residents in certain counties by creating a negotiation
process to establish a tax equalization system based upon
the value of certain governmental services provided by the
municipalities, and is therefore enacting the following;
now, therefore,

Preamble

WHEREAS, Taxpayers within municipal corporation of the
State of Maryland pay both county and municipal property

taxes. However, in instances where a county and a

municipality provide the same service, the municipal

taxpayer receives and pays for the service from the

municipality while continuing to pay the county for a
service which he does not receive. Where these situations
exist, the municipal taxpayer is being doubly taxed while
receiving only 1 benefit; and

WHEREAS, In some cases, county governments may also
provide a service exclusively to municipal taxpayers and not

to taxpayers of the unincorporated areas of the county. In

some counties, the county legislative body has not

recognized the problem of double taxation and has not
negotiated with the legislative bodies of municipalities
within those counties, to resolve the problem; and

WHEREAS, The intent of this legislation is to formalize
the negotiation process to the extent that individual
municipal quantification will be necessary to account for
specific county services paid for, but not received by
municipal taxpayers; and

WHEREAS, A negotiation implies cooperation between the
2 local governments, to address the problem of double
taxation of municipal taxpayers, either through a property
tax differential to the taxpayer or a tax rebate to the
municipal corporation, whichever method best addresses the
situation; and