§ 6-306. County rate, other municipal corporations
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 6-306
§ 6-306. County rate, other municipal corporations
(a) In this section, “tax setoff” means:
(c) The governing body of the county shall meet and discuss with the governing body of any municipal corporation in the county the county property tax rate to be set for assessments of property in the municipal corporation as provided in this section. After the meeting if a municipal corporation performs services or programs instead of similar county services or programs, the governing body of the county may grant a tax setoff to the municipal corporation.
(d) In determining the county property tax rate to be set for assessments of property in a municipal corporation, the governing body of the county may consider:
(e) The county property tax rate for assessments of property located in a municipal corporation is not required to be:
(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.
Meeting between policy and fiscal officers or representatives for the county and municipal corporation
(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.
(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.
(i) Representatives of each municipal corporation in the county requesting a tax setoff shall be afforded an opportunity to testify before the county governing body during normally scheduled hearings on the county's proposed budget.
(j) Notwithstanding the provisions of subsections (d), (f), and (g) of this section:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1998, c. 680, § 1, eff. July 1, 1998.
Formerly Art. 81, § 32A.
MD Code, Tax - Property, § 6-306, MD TAX PROPERTY § 6-306
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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