HARRY HUGHES, Governor

3725

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

certain governmental services provided by the

municipalities, and is therefore enacting the following;
now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

32A.

(a)  The board of county commissioners or the county
council, after consultation SHALL ANNUALLY MEET AND CONFER
DISCUSS with municipal officials, [may] SHALL ANNUALLY AND
AFTER THIS CONSULTATION WITH MUNICIPAL OFFICIALS, SHALL MAY
levy a tax on the assessable property located within one or
more of the municipal corporations of the county, which is
less than the general county property tax rate, if IN AN
ANNUAL CONSULTATION PROCESS IT CAN BE DEMONSTRATED THAT the
municipal corporation performs governmental services or
programs in lieu of similar county governmental services or
programs. In establishing the property tax rate on the
assessable property within one or more of the municipal
corporations, the county [may] SHALL take into account
the governmental services and programs which the municipal
corporations perform in lieu of similar county governmental
services and programs and the extent that the similar
services and programs are funded through property tax
revenues. The county property tax rate set for one
municipal corporation does not have to be uniform among all
municipal corporations within the county, and the rate set
for one tax year need not be the same in any succeeding
year.

(b)   In lieu of a lesser rate of county property tax as
provided in subsection (a) of this section, the county may
make a payment to the municipal corporations to assist the
municipal corporations in funding governmental services or
programs which the municipal corporations perform in lieu of
similar county services or programs.

[(c) The provisions of this section do not apply to
Queen Anne's counties.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.