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Maryland Code, Local Government § 21-412

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(a) By resolution, the governing body of a municipality:

(1) may designate an area as a special taxing district;  and

(2) shall create a special fund with respect to the special taxing district.

(b) A resolution creating a special fund under subsection (a) of this section shall:

(1) pledge to the special fund the proceeds of the ad valorem or special tax to be imposed as provided under § 21-414 of this subtitle;  and

(2) require that the proceeds from the tax be paid into the special fund.

Cite this article: - Maryland Code, Local Government § 21-412 - last updated December 31, 2021 |

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