reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 8 - Development Excise Taxes › Section 20-807 - Building Excise Tax on Building Construction -- Application to Certain Types of Building Construction -- Varying Tax Rates -- Revenue Proceeds

** TAKES EFFECT JULY 1, 2023 PER CHAPTER 589 OF 2021 **
(a)    By ordinance, the County Commissioners of St. Mary’s County may impose a building excise tax on any building construction in St. Mary’s County.
(b)    The County Commissioners of St. Mary’s County shall specify in the ordinance the types of building construction that are subject to the tax.
(c)    The County Commissioners of St. Mary’s County may impose different tax rates on different types of building construction.
(d)    The revenues from the tax:
(1)    shall be deposited in the county’s general fund; and
(2)    may be used for any lawful purpose in the county.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 1 - Commercial District Management › Section 21-103 - Establishment of Authority

(a)    The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.
(b)    The governing body of a county may establish an authority for any commercial district in the county.
(c)    For each authority established, the governing body of a county shall:
(1)    specify the membership, organization, jurisdiction, and geographical limits of the authority;
(2)    provide any financing that it considers appropriate for the authority through fees that may be charged to, or taxes that may be imposed against, businesses subject to the authority’s jurisdiction; and
(3)    specify the purposes of the authority, including:
(i)    promotion;
(ii)    marketing; or
(iii)    the provision of security, maintenance, or amenities in the commercial district.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 1 - Commercial District Management › Section 21-104 - Prohibited Activities

An authority may not:
(1)    exercise the power of eminent domain;
(2)    purchase, sell, construct, or lease, as a lessor, office or retail space; or
(3)    except as otherwise authorized by law, engage in competition with the private sector.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-201 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “District” means a taxing and assessment district.
(c)    “District council” means the governing body of a county acting as the district council for a district created under this subtitle.
(d)    “Project” means an erosion prevention project or erosion control project.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-205 - Governance of Districts

(a)    The governing body of a county is the district council for each district in the county.
(b)    A district council shall:
(1)    keep a separate record of its proceedings for each district; and
(2)    deposit all money received for each district to the credit of that district.
(c)    The district council shall require the depository of money under subsection (b)(2) of this section to give the same security for the repayment of money deposited and pay the same interest on the money as is required for the deposit of county funds.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-207 - Hearing on Plans for Projects

(a)    (1)    When the plans and specifications for the construction of a project in a district are complete, the district council shall notify each owner of real property in the district:
(i)    that the plans and specifications for the construction of the project are complete and can be inspected at the office of the governing body of the county;
(ii)    of the probable cost of the project; and
(iii)    of the date and place of a hearing on the petition.
(2)    The notice shall be:
(i)    mailed to the last known address of each property owner in the district; and
(ii)    published once each week for 2 successive weeks in a newspaper of general circulation in the county.
(b)    After holding a hearing, the district council shall decide whether to proceed with the project.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-208 - Acquisition of Land or Structures for Projects

(a)    The district council may acquire an easement in any land or structure that is necessary to construct, extend, or maintain a project in the district.
(b)    (1)    If the district council and property owner cannot agree on the acquisition of an easement in the owner’s property, the district council may begin condemnation proceedings in the circuit court of the county, as provided in Title 12 of the Real Property Article.
(2)    (i)    Subject to subparagraph (ii) of this paragraph, the district council may enter and take possession of the condemned property not less than 10 days after the recordation of the award in a condemnation proceeding under this subsection.
(ii)    Notwithstanding an appeal or further proceedings taken by a defendant in the condemnation proceeding, before taking possession of the condemned property, the district council shall:
1.    pay the amount of the award and all costs imposed to the clerk of the court; and
2.    give its corporate undertaking to abide by and fulfill any judgment on appeal or on further proceedings.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-209 - Borrowing Money to Pay for Projects

(a)    The district council may borrow money, on the full faith and credit of the district, to:
(1)    acquire by purchase or condemnation an easement under § 21–208 of this subtitle to construct a project in or for the district; and
(2)    complete the project.
(b)    (1)    The money borrowed by the district council for a project shall:
(i)    bear interest at a rate set by the district council not exceeding 6% per year;
(ii)    be payable semiannually; and
(iii)    be secured by bonds, notes, or other evidence of indebtedness issued by the district council on the full faith and credit of the district.
(2)    Subject to § 21–212(e)(2) of this subtitle, the bonds, notes, or other evidence of indebtedness issued under this subsection shall:
(i)    be exempt from State, county, and municipal taxation;
(ii)    mature serially at the times determined by the district council, not to exceed 30 years;
(iii)    be made payable within 30 years after issuance; and
(iv)    be issued under the seal of the county.
(3)    Notwithstanding §§ 19–205 and 19–206 of this article, the district council may sell the bonds, notes, or other evidence of indebtedness at public or private sale.
(c)    (1)    The governing body of the county shall guarantee the payment of principal of and interest on any bonds issued by the district council under this section.
(2)    The guaranty shall be endorsed on each bond in the following language:
“The payment of interest when due and the principal at maturity is guaranteed by ….. County, Maryland.”
(3)    Within 20 days after the bonds are ready for endorsement, the endorsement shall be:
(i)    signed on each bond by the chair of the governing body or the county executive, as applicable;
(ii)    attested to by the clerk of the governing body of the county; and
(iii)    affixed with the county seal.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-210 - Financing Projects on Countywide Basis

(a)    Except as otherwise provided in this section, this subtitle applies to any project undertaken and any bonds, notes, or other evidence of indebtedness issued under this section.
(b)    The purpose of this section is to provide an alternative means to finance projects on a countywide basis, for which the governing body of the county does not sit as a district council.
(c)    (1)    The governing body of a county may pay not more than 25% of the cost of any project in the county through the issuance of bonds, notes, or other evidence of indebtedness.
(2)    If the governing body pays for a portion of a project under this subsection, the governing body may accept any of the remaining cost of the project from:
(i)    the State;
(ii)    the federal government; or
(iii)    any unit of the State or federal government.
(d)    (1)    Except as provided in paragraph (2) of this subsection, any bond, note, or other evidence of indebtedness issued under this section shall be issued as provided in this subtitle.
(2)    Any bond, note, or other evidence of indebtedness issued under this section:
(i)    is not a district obligation; and
(ii)    shall have its payments of principal and interest met by a countywide tax.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-211 - Procedure for Awarding Contracts

(a)    The district council shall publish notice once each week for 2 successive weeks in a newspaper of general circulation in the county or in technical press for bids for the construction of a project.
(b)    (1)    The district council shall award the contract for a project to the lowest responsible bidder.
(2)    The district council may:
(i)    reject any and all bids for a contract for a project; and
(ii)    readvertise for bids, in accordance with and subject to this subtitle.
(c)    (1)    Before awarding a contract for a project, the district council shall require from the successful bidder a bond in a form and amount approved by the district council.
(2)    The bond shall be conditioned on:
(i)    completing the project in accordance with the plans, specifications, and time limitations specified in the contract; and
(ii)    paying for all supplies and labor provided to the contractor in the construction of the project.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-212 - Imposition of Benefit Charges

(a)    After a project for a district has been completed, either wholly or partly, the district council shall impose a benefit charge on all real property in the district benefiting from the project.
(b)    (1)    Before imposing the benefit charge, the district council shall notify each owner of real property in the district that the district council is proposing to make an assessment of benefit against the owner’s property for the project.
(2)    The notice shall state the date and place of the hearing.
(3)    A hearing notice shall be:
(i)    mailed to the last known address of each property owner in the district; and
(ii)    published once each week for 2 successive weeks in a newspaper of general circulation in the county.
(c)    After holding a hearing under subsection (b) of this section, the district council shall:
(1)    determine the extent of the benefit from the project to each lot and parcel of land in the district; and
(2)    impose the benefit charge on each lot and parcel of land in the district based on the determinations made under item (1) of this subsection.
(d)    (1)    A benefit charge imposed under this section is a lien on the real property against which the benefit charge is imposed.
(2)    The benefit charge shall be paid:
(i)    annually as county taxes are required to be paid; and
(ii)    for a period that is coextensive with the period of maturity for the bonds, notes, or other evidence of indebtedness issued to construct the project.
(e)    (1)    This subsection applies only in:
(i)    Carroll County;
(ii)    Dorchester County;
(iii)    St. Mary’s County; and
(iv)    Somerset County.
(2)    The annual benefit charge imposed under this section is payable in annual installments over 25 years or any shorter time as directed by the governing body of the county.
(3)    Each annual installment is a personal obligation of the owner of the benefited property at the time the installment becomes due.
(4)    (i)    1.    An annual installment in default is a first lien on the benefited property, subject only to prior State, county, or municipal real property taxes.
2.    The outstanding balance of a benefit charge shall be given normal lien priority.
(ii)    The sale of a benefited property does not extinguish the lien imposed against the property.
(iii)    The purchaser of a benefited property shall:
1.    take ownership of the property subject to any outstanding balance of the total benefit charge unpaid at the conclusion of the sale; and
2.    be required to pay the same annual installments as the previous owner of the property.
(iv)    For purposes of § 3–104(b) of the Real Property Article, relating to the payment of taxes as a prerequisite to recording a transfer of property, it is sufficient that all current annual installments of any benefit charge imposed under this subtitle have been paid.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 2 - Erosion Prevention Projects › Section 21-214 - Failure to Perform Required Duties

(a)    A person or agency may not:
(1)    fail to perform duties required under this subtitle;
(2)    fail to pay the principal of and interest on any bonds, notes, or other evidence of indebtedness as required by this subtitle; or
(3)    use the money from bonds, notes, or other evidence of indebtedness for any purpose other than the purpose specified under this subtitle.
(b)    A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 3 years or a fine not exceeding $1,000 or both.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 3 - Shore Erosion Control Districts › Section 21-303 - Procedure to Establish

(a)    The owners of 75% of the real property in a proposed district, or 75% of the owners of real property in a proposed district, may present a written petition to the governing body of each county where the property lies to request the creation of a shore erosion control district.
(b)    The petition shall describe the proposed boundaries of the shore erosion control district.
(c)    (1)    On receipt of a petition, the governing body of the county shall refer the petition to the Department of Natural Resources.
(2)    (i)    The Department of Natural Resources shall review the petition and submit a report to the governing body of the county.
(ii)    The report shall contain:
1.    the Department’s recommendation concerning the feasibility and need for a shore erosion control district;
2.    a description of the area to be included in the shore erosion control district;
3.    plans for erosion control; and
4.    estimated costs for any projects recommended for erosion control.
(d)    On receipt of the report, the governing body of the county may:
(1)    establish the shore erosion control district; and
(2)    designate the area to be included in the shore erosion control district.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 3 - Shore Erosion Control Districts › Section 21-305 - Financing and Constructing Erosion Control Projects

(a)    The governing body of a county may finance and construct an erosion control project in a shore erosion control district in accordance with Subtitle 2 of this title.
(b)    Instead of the method of financing described under § 21–209 of this title, the governing body of a county may use the method of financing provided by § 21–210 of this title.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 3 - Shore Erosion Control Districts › Section 21-306 - Erosion Control Tax in Anne Arundel County

(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.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities › Section 21-401 - Authority Granted

For the purposes stated in § 21–402 of this subtitle, a municipality may:
(1)    by ordinance or resolution, establish special taxing districts; and
(2)    impose ad valorem taxes on all real and personal property in a special taxing district at a rate sufficient to provide adequate annual revenues to pay:
(i)    the principal of and interest on any bonds or other obligations of the municipality issued for the purpose for which the special taxing district was established, as the principal and interest become due; and
(ii)    the costs of operating and maintaining facilities and activities for which the special taxing district was established.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities › Section 21-402 - Purpose of Authority

The purpose of the authority granted under this part is to:
(1)    finance the establishment, acquisition, design, construction, alteration, improvement, extension, operation, and maintenance of:
(i)    adequate storm drainage systems;
(ii)    public parking facilities;
(iii)    pedestrian malls;
(iv)    street and area lighting; and
(v)    ride sharing and bus systems;
(2)    finance the capital and operating costs to enhance police, fire protection, and rescue services; and
(3)    provide financing for commercial district management authorities established under § 5–214(b) of this article.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities › Section 21-403 - Ride Sharing or Bus System

In a special taxing district established for financing a ride sharing or bus system, a municipality shall impose a combination of development impact fees and ad valorem taxes to finance, wholly or partly, the capital and operating costs of the ride sharing or bus system.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities › Section 21-404 - Ad Valorem Taxes

Ad valorem taxes imposed under this part shall be imposed in the same manner, on the same assessments, for the same period, and as of the same date of finality as required for municipal property tax purposes in the special taxing district.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-408 - Application and Construction of Part

(a)    This part is self–executing and does not require a municipality to amend its charter to exercise the powers granted under this part.
(b)    The powers granted under this part:
(1)    are supplemental to any power granted by another law; and
(2)    do not limit any other power.
(c)    This part is necessary for the welfare of the State and its residents and shall be liberally construed to effect the purposes stated in § 21–410(a) of this subtitle.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-409 - Authority Granted

(a)    For any purpose stated in § 21–410(a)(1) of this subtitle, a municipality may:
(1)    establish a special taxing district;
(2)    impose ad valorem or special taxes; and
(3)    issue bonds.
(b)    (1)    For any purpose stated in § 21–410(a)(2) of this subtitle, a municipality may:
(i)    establish special taxing districts;
(ii)    impose ad valorem or special taxes; and
(iii)    pledge funds under an agreement to:
1.    secure payment on MEDCO obligations;
2.    pay the costs of infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; and
3.    pay the costs of operating and maintaining infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.
(2)    An agreement pledging funds as described in paragraph (1)(iii) of this subsection shall:
(i)    be authorized by an ordinance or resolution of the municipality;
(ii)    be in writing;
(iii)    be executed on behalf of the municipality making the pledge, the Maryland Economic Development Corporation, and any other person or entity that the governing body of the municipality determines; and
(iv)    benefit, and be enforceable on behalf of, the holders of any MEDCO obligation secured by the agreement.
(c)    (1)    Notwithstanding any other provision of law, a municipality may establish a special taxing district, issue bonds, or impose an ad valorem or special tax under this part only if a request to the municipality is made by both:
(i)    the owners of at least two–thirds of the assessed valuation of the real property located in the special taxing district; and
(ii)    at least two–thirds of the owners of the real property located in the special taxing district.
(2)    For purposes of paragraph (1)(ii) of this subsection:
(i)    multiple owners of a single parcel are treated as a single owner; and
(ii)    a single owner of multiple parcels is treated as one owner.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-410 - Purpose of Authority

(a)    The purpose of the authority granted under this part is to:
(1)    finance, refinance, or reimburse the cost of establishing, acquiring, designing, constructing, altering, or extending adequate infrastructure improvements as necessary for the development and use of land in any defined geographic region in the municipality, including storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, sidewalks, lighting, parking, parks and recreation facilities, libraries, and schools; and
(2)    provide a source of funding for payment of costs of:
(i)    infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; and
(ii)    operation and maintenance of infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.
(b)    An infrastructure improvement financed under subsection (a)(1) of this section may be located:
(1)    in the special taxing district;
(2)    in the municipality, outside the special taxing district if the infrastructure improvement is reasonably related to other infrastructure improvements in the special taxing district; or
(3)    outside the municipality if:
(i)    the infrastructure improvement is reasonably related to other infrastructure improvements in the special taxing district; and
(ii)    notice is given to the governmental unit having jurisdiction over the infrastructure improvement.
(c)    For the purposes of this part and any authority granted by this part, a sustainable community, as defined in § 6–201 of the Housing and Community Development Article, shall be considered the same as a transit–oriented development.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-411 - Public Hearing Requirements

Unless otherwise provided in the charter, bylaws, or code of a municipality, before the governing body of a municipality enacts an ordinance or a resolution that establishes a special taxing district, authorizes the issuance of bonds, or imposes ad valorem or special taxes under this part, the governing body shall:
(1)    hold a public hearing; and
(2)    give notice of the public hearing in a newspaper of general circulation in the municipality at least 10 days before the date of the hearing.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-412 - Special Fund

(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.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-413 - Use of Special Fund When No Bonds Outstanding

If no bonds authorized by this part are outstanding with respect to a special taxing district, the governing body of the municipality may use money in the special fund for:
(1)    any purpose specified in this part;
(2)    paying debt service on bonds to be issued later;
(3)    payment or reimbursement of debt service that the municipality is obligated under a general or limited obligation to pay, or has paid, on MEDCO obligations or any bond, note, or other similar instrument issued by the State or by any unit or political subdivision of the State, the proceeds of which were used for any purpose specified in this part; or
(4)    payment to the municipality to provide money for any legal purpose as determined by the governing body of the municipality.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-414 - Taxes

(a)    The governing body of a municipality may provide for the imposition of an ad valorem or special tax on all real and personal property in a special taxing district at a rate or amount designed to provide adequate revenue:
(1)    to pay the principal of, interest on, and any redemption premium on any bonds;
(2)    to replenish any debt service reserve fund;
(3)    for any other purpose related to the ongoing expenses of or security for bonds;
(4)    to pay costs of infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment;
(5)    pay costs of operating and maintaining infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; or
(6)    to secure payment by the municipality of its obligations under an agreement described in § 21–409(b) of this subtitle.
(b)    Ad valorem taxes under this part shall be imposed in the same manner, on the same assessments, for the same period, and as of the same date of finality as required for municipal property taxes in the special taxing district.
(c)    (1)    As an alternative to imposing ad valorem taxes under this part, the governing body of a municipality may impose special taxes in accordance with this subsection on property in a special taxing district.
(2)    In determining the basis for and amount of a special tax, the cost of an improvement may be calculated and imposed:
(i)    equally per front foot, lot, parcel, dwelling unit, or square foot;
(ii)    according to the value of the property, with or without regard to improvements on the property; or
(iii)    in any other reasonable manner that results in a fair allocation of the cost of the infrastructure improvements.
(3)    The governing body of a municipality may enact an ordinance or resolution for:
(i)    the maximum amount of a special tax to be imposed on any parcel;
(ii)    the tax year or other date after which further special taxes under this part may not be imposed on a parcel; and
(iii)    whether, and the circumstances under which, a special tax on a parcel may be increased because of delinquency or default by the owner of that parcel or by the owner of any other parcel.
(4)    By ordinance or resolution, the governing body of a municipality may establish procedures allowing for the prepayment of special taxes under this part.
(5)    A special tax imposed under this part shall:
(i)    unless otherwise provided in an ordinance or a resolution, be collected and secured in the same manner as general ad valorem taxes; and
(ii)    in the case of delinquency, be subject to the same penalties, procedure, sale, and lien priority as general ad valorem taxes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-415 - Termination of Special Taxing District

(a)    A special taxing district established under this part shall be terminated if:
(1)    no bonds authorized by this part are outstanding with respect to the special taxing district;
(2)    no MEDCO obligations to which a municipality has pledged revenues under this part are outstanding with respect to the special taxing district; and
(3)    the governing body of the municipality determines not to use money in the special fund for payment of costs of:
(i)    infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; or
(ii)    operating and maintaining infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.
(b)    Any money remaining in the special fund on the date of termination of the special taxing district may be paid to the general fund of the municipality.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-416 - Investment of Special Fund and Sinking Funds

(a)    The special fund and any sinking fund established by a municipality under this part are subject to § 19–102 of this article.
(b)    The proceeds of bonds issued under this part are subject to §§ 17–101 and 17–102 of this article.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-417 - Bonds Authorized

(a)    Notwithstanding any other law, a municipality may issue bonds as provided under this part for the purposes stated in § 21–410(a)(1) of this subtitle.
(b)    To issue bonds under this part, the governing body of a municipality shall adopt an ordinance or resolution that:
(1)    describes the proposed undertaking;
(2)    states:
(i)    that the governing body has complied with §§ 21–412 and 21–414 of this subtitle;
(ii)    the maximum principal amount of bonds to be issued; and
(iii)    the maximum rate of interest for the bonds; and
(3)    establishes a covenant to impose ad valorem or special taxes on all real and personal property in the special taxing district at a rate or in an amount sufficient to provide for the payment of the principal of and interest on the bonds in each year that the bonds are outstanding.
(c)    (1)    For bonds to be issued to finance the proposed undertaking, the ordinance or resolution may specify:
(i)    the principal amount;
(ii)    the rate of interest;
(iii)    the manner and terms of sale;
(iv)    the time of execution, issuance, and delivery;
(v)    the form, purpose, and denominations;
(vi)    the manner in which and the times and places at which the principal of and interest on the bonds shall be paid;
(vii)    conditions for payment of principal of and interest on the bonds before maturity; or
(viii)    other provisions consistent with this part that the governing body of the municipality determines are necessary or desirable.
(2)    The ordinance or resolution may specify the items listed in paragraph (1) of this subsection or may authorize:
(i)    the municipality’s finance board or other appropriate financial officer to specify those items by resolution; or
(ii)    the municipality’s chief executive officer to specify those items by executive order.
(d)    The following may not be subject to a referendum because of any State or local law:
(1)    an ordinance or a resolution authorizing the bonds;
(2)    an ordinance, a resolution, or an executive order passed or adopted in furtherance of the ordinance or resolution authorizing the bonds;
(3)    the bonds;
(4)    the designation of a special taxing district; or
(5)    the imposition of ad valorem or special taxes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-418 - Conditions of Issuance

(a)    A bond issued under this part:
(1)    may be in bearer form or coupon form;
(2)    may be registrable as to principal alone or as to both principal and interest; and
(3)    is a security under § 8–102 of the Commercial Law Article, whether the bond is one of a class or series or is divisible into a class or series of instruments.
(b)    (1)    A bond shall be signed manually or in facsimile by the chief executive officer of the municipality.
(2)    The clerk or other similar administrative officer of the municipality shall attest to and affix the seal of the municipality to each bond.
(3)    An officer’s signature or countersignature on a bond remains valid if the officer ceases to be an officer before delivery of the bond.
(c)    A bond shall mature not later than 30 years after the date of issuance.
(d)    (1)    A municipality may sell bonds:
(i)    at a public or private sale; and
(ii)    in any manner and on any terms that the governing body of the municipality considers best.
(2)    A contract to acquire property may provide that payment shall be made in bonds.
(3)    Bonds are exempt from §§ 19–205 and 19–206 of this article.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-419 - Bonds Are Securities

Bonds issued under this part are securities:
(1)    that may be deposited with and received by a unit of the State or a political subdivision for any purpose for which the deposit of bonds or obligations of the State is authorized by law; and
(2)    in which any of the following persons or entities may invest money:
(i)    an officer or a unit of the State or a political subdivision of the State;
(ii)    a bank, a trust company, a savings and loan association, or an investment company;
(iii)    an insurance company; and
(iv)    a personal representative, trustee, or other fiduciary.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-420 - Payment of Bonds

(a)    Bonds are payable from the special fund required under § 21–412 of this subtitle.
(b)    The governing body of a municipality that issues bonds under this part may:
(1)    establish a sinking fund;
(2)    establish a debt service reserve fund;
(3)    pledge other assets and revenues toward the payment of the principal of and interest on the bonds; or
(4)    provide for municipal bond insurance or any other financial guaranty of the bonds.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-421 - Application of Bond Proceeds

Bond proceeds shall be used only to pay the cost of infrastructure improvements, including:
(1)    the cost of establishing, acquiring, designing, constructing, extending, or altering infrastructure improvements;
(2)    the cost of issuing bonds;
(3)    payment of the principal of and interest on loans, money advances, or indebtedness incurred by the municipality for any purpose stated in § 21–410(a) of this subtitle, including refunding of bonds previously issued; and
(4)    funding of a debt service reserve fund or payment of interest before, during, or for a limited period of time after constructing the infrastructure improvements.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 4 - Municipal Special Taxing Districts › Part II - Municipal Special Taxing Districts for Infrastructure Improvements › Section 21-422 - Bonds Exempt From Taxation

The principal amount of bonds, interest payable on bonds, the transfer of bonds, and any income from bonds, including profit made in the sale or transfer of bonds, are exempt from State and local taxes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties › Part I - Definitions; General Provisions › Section 21-502 - Application and Construction of Subtitle

(a)    This subtitle applies only to:
(1)    a code county in the Eastern Shore class;
(2)    Anne Arundel County;
(3)    Baltimore County;
(4)    Calvert County;
(5)    Cecil County;
(6)    Charles County;
(7)    Garrett County;
(8)    Harford County;
(9)    Howard County;
(10)    Prince George’s County;
(11)    St. Mary’s County;
(12)    Washington County; and
(13)    Wicomico County.
(b)    This subtitle is self–executing and does not require a county to enact legislation or, if applicable, to amend its charter to exercise the powers granted under this subtitle.
(c)    The powers granted under this subtitle:
(1)    are supplemental to any power granted by another law; and
(2)    do not limit any other power.
(d)    This subtitle is necessary for the welfare of the State and its residents and shall be liberally construed to effect the purposes stated in § 21–504(a) of this subtitle.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties › Part I - Definitions; General Provisions › Section 21-503 - Authority Granted

(a)    For any purpose stated in § 21–504(a)(1) of this subtitle, a county may:
(1)    establish a special taxing district;
(2)    impose ad valorem or special taxes; and
(3)    issue bonds.
(b)    (1)    For any purpose stated in § 21–504(a)(2) of this subtitle, a county may:
(i)    establish special taxing districts;
(ii)    impose ad valorem or special taxes; and
(iii)    pledge funds under an agreement to:
1.    secure payment on MEDCO obligations;
2.    pay the costs of infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; and
3.    pay the costs of operating and maintaining infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.
(2)    An agreement pledging funds as described in paragraph (1)(iii) of this subsection shall:
(i)    be authorized by an ordinance or resolution of the county;
(ii)    be in writing;
(iii)    be executed on behalf of the county making the pledge, the Maryland Economic Development Corporation, and any other person or entity that the governing body of the county determines; and
(iv)    benefit, and be enforceable on behalf of, the holders of any MEDCO obligation secured by the agreement.
(c)    (1)    Notwithstanding any other provision of law, a county may establish a special taxing district, issue bonds, or impose an ad valorem or special tax under this subtitle only if a request to the county is made by both:
(i)    the owners of at least two–thirds of the assessed valuation of the real property located in the special taxing district; and
(ii)    at least two–thirds of the owners of the real property located in the special taxing district.
(2)    For purposes of paragraph (1)(ii) of this subsection:
(i)    multiple owners of a single parcel are treated as a single owner; and
(ii)    a single owner of multiple parcels is treated as one owner.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties › Part I - Definitions; General Provisions › Section 21-504 - Purpose of Authority

(a)    The purpose of the authority granted under this subtitle is to:
(1)    finance, refinance, or reimburse the cost of establishing, acquiring, designing, constructing, altering, or extending adequate infrastructure improvements as necessary for the development and use of land in any defined geographic region in the county, including storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, sidewalks, lighting, parking, parks and recreation facilities, libraries, schools, transit facilities, and solid waste facilities; and
(2)    provide a source of funding for payment of costs of:
(i)    infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; and
(ii)    operating and maintaining infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.
(b)    An infrastructure improvement financed under subsection (a)(1) of this section may be located:
(1)    in the special taxing district; or
(2)    outside the special taxing district if the infrastructure improvement is reasonably related to other infrastructure improvements in the special taxing district.
(c)    For the purposes of this subtitle and any authority granted by this subtitle, a sustainable community, as defined in § 6–201 of the Housing and Community Development Article, shall be considered the same as a transit–oriented development.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties › Part I - Definitions; General Provisions › Section 21-505 - Conditions and Limitations

(a)    Unless otherwise provided in the charter, bylaws, or code of a county, before the governing body of a county enacts an ordinance or resolution that establishes a special taxing district, authorizes the issuance of bonds, or imposes ad valorem or special taxes under this subtitle, the governing body shall:
(1)    hold a public hearing; and
(2)    give notice of the public hearing in a newspaper of general circulation in the county at least 10 days before the date of the hearing.
(b)    Before a county may establish as a special taxing district an area that is wholly or partly within a municipality or other county listed in § 21–502(a) of this subtitle, the county shall get the consent of the governing body of the municipality or another county.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties › Part I - Definitions; General Provisions › Section 21-506 - Special Fund

(a)    By resolution, the governing body of a county:
(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 § 21–508 of this subtitle; and
(2)    require that the proceeds from the tax be paid into the special fund.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 21 - Special Taxing Districts › Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties › Part I - Definitions; General Provisions › Section 21-507 - Use of Special Fund When No Bonds Outstanding

If no bonds authorized by this subtitle are outstanding with respect to a special taxing district, the governing body of the county may use money in the special fund for:
(1)    any purpose specified in this subtitle;
(2)    paying debt service on bonds to be issued later;
(3)    payment or reimbursement of debt service that the county is obligated under a general or limited obligation to pay, or has paid, on MEDCO obligations or any bond, note, or other similar instrument issued by the State, any unit or political subdivision of the State, or the Revenue Authority of Prince George’s County, the proceeds of which were used for any purpose specified in this subtitle; or
(4)    payment to the county to provide money for any legal purpose as determined by the governing body of the county.