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§ 21-701. Exemption from county tax limitations

West's Annotated Code of MarylandLocal GovernmentEffective: October 1, 2013

West's Annotated Code of Maryland
Local Government (Refs & Annos)
Division IV. Local Finance [Titles 16-23] (Refs & Annos)
Title 21. Special Taxing Districts (Refs & Annos)
Subtitle 7. Districts for Transportation Improvements (Refs & Annos)
Effective: October 1, 2013
MD Code, Local Government, § 21-701
Formerly cited as MD CODE, Art. 24, § 9-1302
§ 21-701. Exemption from county tax limitations
Currentness
Definitions
(a)(1) In this section the following words have the meanings indicated.
(2) “Cost” has the meaning stated in § 21-501 of this title.
(3) “County tax limitation” means a provision of a county charter that limits:
(i) the maximum property tax rate that a county may impose; or
(ii) the rate of growth of county property tax revenues.
(4) “County transportation improvement” includes:
(i) for county roads and highways:
1. a county right-of-way, roadway surface, roadway subgrade, shoulder, median divider, drainage facility or structure, related stormwater management facility or structure, roadway cut, roadway fill, guardrail, bridge, highway grade separation structure, tunnel, overpass, underpass, interchange, entrance plaza, approach, or other structure forming an integral part of a street, road, or highway, including a bicycle or walking path, designated bus lane, sidewalk, pedestrian plaza, streetscaping, or related infrastructure; or
2. any other property acquired for the construction, operation, or use of the highway; and
(ii) for a county transit facility, any one or more or combination of tracks, rights-of-way, bridges, tunnels, subways, rolling stock, stations, terminals, ports, parking areas, equipment, fixtures, building structures, other real or personal property, or services incidental to or useful or designed for use in connection with the rendering of transit service by any means, including rail, bus, motor vehicle, or other mode of transportation, but does not include any railroad facility.
(5) “Special taxing district” means a defined geographic area designated by a county within which ad valorem or special taxes are imposed to finance the cost of infrastructure improvements.
(6) “State transportation improvement” includes a highway facility, a transit facility, and related infrastructure.
(7) “Transit facility” has the meaning stated in § 3-101(k) of the Transportation Article.
In general
(b) A county tax limitation that would otherwise apply to ad valorem or special taxes imposed only in a special taxing district does not apply for the purpose of financing the cost of State transportation improvements or county transportation improvements.

Credits

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.
MD Code, Local Government, § 21-701, MD LOCAL GOVT § 21-701
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document