Maryland Code, Land Use § 18-307

(1) the development of any part of the plan of the regional district; and

(2) the exercise of the powers and duties of the Commission.

(1) real property, a tax of 1.2 cents; and

(2) personal property and operating real property described in § 8-109(c) of the Tax--Property Article, a tax of 3 cents.

(d)(1) There is an administrative fund of the Commission.

(2) The administrative fund consists of:

(3) Operating and administrative expenses of the Commission shall be limited to the money in the administrative fund.

(1) be imposed and collected as county taxes are imposed and collected;

(2) have the same priority rights as county taxes;

(3) bear the same interest and penalties as county taxes; and

(4) be treated the same as county taxes in every other respect.

(f)(1) At least 30 days before the end of the fiscal year, the Commission shall certify and submit to the appropriate fiscal officers of the counties the unexpended balances from money received by the Commission from the tax imposed under this section.

(3) On or before the 30th day of the month immediately before the beginning of the fiscal year, the Montgomery County Council and the Prince George's County Council shall set the rate of the tax as authorized under this section.

(4) On or before the 5th day of the month immediately before the beginning of the fiscal year, the Commission shall submit to each county council:

(5) The Commission may use any Commission money in excess of the amount necessary for operating and administrative purposes or not specifically pledged by law in the respective counties of the regional district, in the same proportion as they were collected from these counties, to acquire, develop, maintain, and operate parks in the counties.

(6) The Commission may use any funds not collected in the counties for the best interests of the regional district.