Md. Code, Local Government § 21-306
Md. Code, Local Government § 21-306
in effect(a) The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to:
(1) repay a loan made to the county by the State under § 8–1005 of the Natural Resources Article for the construction of an erosion control project for the benefit of a shore erosion control district; and
(2) pay for maintenance, repair, and reconstruction of erosion control projects.
(b) A tax under this section:
(1) shall be imposed and collected as county taxes are imposed and collected;
(2) shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes; and
(3) may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax – Property Article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=21-306&enactments=falseFetched: 10/17/2026