reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 6 - Creation of Public Debt -- Public Schools › Part I - Public Schools -- in General › Section 19-610 - Exemptions and Terms

(a)    The authorizing resolution, and notes and agreements authorized under the authorizing resolution, are not subject to:
(1)    procedures required for legislative acts; or
(2)    referendum.
(b)    The authorizing resolution may include covenants regarding the payment of principal of and interest on the notes, notwithstanding any:
(1)    limitation in the county charter;
(2)    other public general law; or
(3)    public local law.
(c)    (1)    A county may adopt an authorizing resolution without complying with any procedures in:
(i)    the county charter;
(ii)    any public general law; or
(iii)    a public local law.
(2)    Public school construction and capital improvements financed by a county under this part are not a capital project of a county for purposes of any constitutional, charter, statutory, or other limitation.
(d)    Any notes or agreements issued or entered into under this part may not be subject to or included in any constitutional, charter, statutory, or other limitation for the issuance of indebtedness by a county.
(e)    The provisions of this part are self–executing.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 6 - Creation of Public Debt -- Public Schools › Part I - Public Schools -- in General › Section 19-611 - Agreements Between Counties

(a)    (1)    Except as provided in paragraph (2) of this subsection, an agreement entered under § 19–602(b) of this subtitle may include the provisions that the counties adopt in the authorizing resolution.
(2)    An agreement may not expire before the redemption or maturity of the notes issued under the agreement.
(b)    By agreement, two or more counties may establish a trust or similar arrangement authorized to sell notes on the same terms and in the same manner as counties may sell notes under this part and loan the proceeds of the notes to the counties.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 6 - Creation of Public Debt -- Public Schools › Part I - Public Schools -- in General › Section 19-612 - Nature of Borrowing Authority

The authority to borrow money and issue notes granted to counties by this part is:
(1)    supplemental to any other power granted to a county by any other law; and
(2)    not in derogation of any other existing power of a county to borrow money.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 6 - Creation of Public Debt -- Public Schools › Part II - Charles County New School Capacity Construction Bonds › Section 19-616 - Issuance of Bonds

(a)    (1)    The County Commissioners of Charles County may issue new school capacity construction bonds at any time on the full faith and credit of the county to fund the costs incurred to construct new capacity for public elementary, middle, and high school facilities in the county, including:
(i)    costs for land acquisition, architectural and engineering design, infrastructure, new classrooms, equipment, interest on bond principal, and bond issuance; and
(ii)    an amount equal to the total square footage of new public elementary, middle, and high school facilities in the county multiplied by the State square foot construction allowance, less the State funding share.
(2)    The new school capacity construction bonds shall constitute securities:
(i)    in which all public officers, public bodies of the State and its political subdivisions, insurance companies, State banks and trust companies, national banking associations, savings banks, savings and loan associations, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest money, including capital in their control or belonging to them; and
(ii)    which may be properly and legally deposited with and received by any State or county officer, State unit, or political subdivision of the State for any purpose for which the deposit of bonds or obligations of the State may be authorized by law.
(b)    The County Commissioners of Charles County shall hold a public hearing and provide reasonable notice of the hearing before issuing new school capacity construction bonds.
(c)    The issuance and sale of new school capacity construction bonds under this part is exempt from § 19–205 and § 19–206 of this title.
(d)    The transfer of, interest on, and any income derived from new school capacity construction bonds are exempt from State and local taxes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 7 - Creation of Public Debt -- Public Libraries in Calvert County, Harford County, and St. Mary's County › Section 19-701 - Scope of Subtitle

This subtitle applies only to:
(1)    Calvert County;
(2)    Harford County; and
(3)    St. Mary’s County.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 7 - Creation of Public Debt -- Public Libraries in Calvert County, Harford County, and St. Mary's County › Section 19-702 - Authority to Borrow Money for Public Libraries

(a)    The governing body of a county may borrow money to pay any of the capital construction costs of public library buildings in the county.
(b)    The County Commissioners of St. Mary’s County may borrow money to pay any of the costs of preservation for public libraries in the county.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 7 - Creation of Public Debt -- Public Libraries in Calvert County, Harford County, and St. Mary's County › Section 19-703 - Evidence of Indebtedness

The governing body of a county may:
(1)    issue bonds, notes, or other evidence of indebtedness to repay money borrowed under this subtitle; and
(2)    impose a tax to pay the principal of and interest on the evidences of indebtedness.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-804 - Enactment of Ordinance or Resolution Required

(a)    By ordinance or resolution, the governing body of Cecil County shall specify:
(1)    the program;
(2)    the amount of bonds to be issued under the program;
(3)    the interest rate of the bonds, or the manner of determining the rate; and
(4)    other provisions not inconsistent with this subtitle to effect the financing of the mortgage loans.
(b)    In the ordinance or resolution adopted under this subtitle, the governing body of Cecil County shall make findings regarding:
(1)    the need for the financing authorized under this subtitle;
(2)    the types of housing available and needed in the county; and
(3)    other factors that the governing body finds appropriate to establish a program.
(c)    An ordinance or resolution adopted under this subtitle is not subject to:
(1)    referendum; or
(2)    other procedures that do not apply to all ordinances or resolutions enacted by Cecil County.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-805 - Powers of Cecil County

(a)    (1)    Notwithstanding any other law, Cecil County may issue revenue bonds, notes, or other evidence of indebtedness to accomplish the purposes of this subtitle.
(2)    The county may use money borrowed under this subtitle to make funds available, directly or through mortgage lending institutions, for residential mortgage loans by:
(i)    forward commitment mortgage purchases;
(ii)    existing mortgage purchases;
(iii)    loans to lenders;
(iv)    a revolving mortgage fund; or
(v)    any other manner the county considers appropriate.
(3)    (i)    The county may issue new bonds to provide funds for the payment of any outstanding bonds in accordance with this subtitle and § 19–207 of this title.
(ii)    The new bonds shall be secured to the same extent and have the same source of payment as the refunded bonds.
(b)    The amount borrowed under this subtitle may not exceed $35,000,000 in the total aggregate amount.
(c)    Cecil County may collect participation charges to cover loan processing, loan administration, mortgage insurance, and other costs and expenses of a program from a borrower participating in the program.
(d)    A program may provide for:
(1)    loan agreements;
(2)    security agreements;
(3)    loan servicing agreements;
(4)    forms of mortgages, notes, and deeds of trust; and
(5)    other appropriate securities, documents, agreements, and provisions.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-806 - Individual Mortgage Loans

(a)    (1)    A program shall require a down payment of at least 10% of the purchase price of the dwelling.
(2)    (i)    The down payment may be in the form of cash or real property owned by a mortgagor on which a dwelling has been constructed.
(ii)    If the down payment is in the form of real property, the property shall be valued at the lesser of its purchase price or appraised value.
(b)    An individual mortgage loan authorized under a program may not exceed $90,000.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-807 - Bonds; Use of Revenue

(a)    (1)    A bond issued under this subtitle:
(i)    shall be negotiable;
(ii)    may be issued in coupon form or registrable as to principal or as to both principal and interest;
(iii)    may be issued to bear interest, payable annually, semiannually, or otherwise; and
(iv)    may be executed, issued, or delivered at any time.
(2)    (i)    A bond issued under this subtitle shall be signed by the president of the governing body of Cecil County.
(ii)    The seal of the county shall be affixed to the bond and attested to by the clerk or the officer performing the functions of the clerk.
(iii)    An officer’s signature or countersignature on a bond or coupon remains valid even if the officer ceases to be an officer before the delivery of the bond.
(3)    (i)    The county may not issue a bond under this subtitle that matures later than 40 years from the date of issue.
(ii)    The county shall pay for a mature bond at the place that the county determines.
(b)    Bonds issued under this subtitle may be secured by a pledge of mortgages or notes secured by deeds of trust on any type of interest in real or other property, including:
(1)    real property or other interests held by stock cooperatives and condominiums and their unit owners;
(2)    servicing agreements;
(3)    condemnation proceeds;
(4)    proceeds of private mortgage insurance or casualty and special hazard insurance; or
(5)    any other security that Cecil County determines is appropriate.
(c)    Bonds issued under this subtitle may provide that the bonds may be redeemed, at the option of Cecil County, before maturity, at the price and under the terms and conditions that the county sets before the bonds are issued.
(d)    Money received from bonds issued under this subtitle may be used only to:
(1)    make residential mortgage loans in Cecil County, either directly or through mortgage lending institutions;
(2)    establish reserve funds;
(3)    pay necessary financing expenses; or
(4)    advance the payment of interest on the bonds during the 3 years after the date of the bonds.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-808 - Manner and Price of Sale of Bonds; Exemptions

(a)    Cecil County shall sell bonds authorized under this subtitle at public or private sale and on the terms that the county considers best.
(b)    Bonds issued under this subtitle are exempt from §§ 19–205 and 19–206 of this title.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-809 - Payment of Bonds

(a)    A bond issued under this subtitle and the interest on the bond are limited obligations of Cecil County.
(b)    Cecil County may pay the principal of and interest on a bond issued under this subtitle only from:
(1)    revenues derived from interest, mortgage insurance proceeds, casualty or special hazard insurance proceeds, other insurance proceeds, or condemnation proceeds; or
(2)    other revenues derived from or related to loans made under a program.
(c)    Bonds and interest coupons issued under this subtitle:
(1)    are not debts or charges against the general credit or taxing powers of Cecil County within the meaning of any constitutional or county code provision or statutory limitation; and
(2)    do not give rise to any pecuniary liability of the county.
(d)    On the advice of counsel, Cecil County may state on the face of a bond that the bond:
(1)    is issued under this subtitle; and
(2)    is not an indebtedness to which the faith and credit of the county is pledged.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-810 - Conclusive Presumption of Finding by Cecil County

A finding made by Cecil County regarding a program or the qualification of a person or family to participate in a program is conclusive in a proceeding involving the validity or enforceability of a bond, or security for a bond, issued under this subtitle.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County › Section 19-811 - Tax Status

The principal amount of the bonds issued under this subtitle, the transfer of the bonds, the interest payable on the bonds, and any income derived from the bonds, including profit realized in the sale or exchange of the bonds, are exempt from State and local taxes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-901 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    (1)    “Bond” means an obligation for the payment of money, by whatever name known or source of funds secured, issued by a governmental entity under general or special statutory authority.
(2)    “Bond” includes:
(i)    a bond;
(ii)    a certificate of indebtedness;
(iii)    an interim certificate; and
(iv)    a note.
(c)    “Pension liability funding bond” means a bond authorized to be issued under this subtitle.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-902 - Scope of Subtitle; Application of Subtitle

(a)    This subtitle applies only to:
(1)    charter counties;
(2)    code counties; and
(3)    municipalities.
(b)    This subtitle applies only to a pension or retirement plan or system:
(1)    that is closed to new membership; and
(2)    under which a county or municipality is directly or indirectly obligated to pay or cause to be paid retirement, disability, death, or other benefits.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-903 - Legislative Findings

The General Assembly finds that it is in the best interests of the charter counties, code counties, and municipalities and the residents of the State to authorize each charter county, code county, or municipality to issue bonds in order to fund any unfunded liability of the county or municipality with respect to any pension or retirement plan or system to:
(1)    use favorable market conditions that may exist to reduce the cost of the pension or retirement plan or system to the county or municipality; or
(2)    otherwise structure and provide for pension plan liability funding in a manner consistent with the financial plans of the county or municipality.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-904 - Authority to Issue Pension Liability Funding Bonds

(a)    A county or municipality that is authorized under law to borrow money and issue bonds may issue pension liability funding bonds to fund any unfunded present or contingent liability of any kind under a pension or retirement plan or system.
(b)    Pension liability funding bonds may be issued for the public purposes of:
(1)    realizing savings with respect to the aggregate cost of the pension or retirement plan or system being funded, on either a direct comparison or present value basis; or
(2)    structuring or restructuring pension or retirement plan or system costs in a manner that:
(i)    in the aggregate effects a reduction in the total cost of the pension or retirement plan or system as provided in item (1) of this subsection; or
(ii)    is determined by the county or municipality:
1.    to be in the best interests of the county or municipality;
2.    to be consistent with the county’s or municipality’s long–term financial plan; and
3.    to realize a financial objective of the county or municipality, including:
A.    improving the relationship of pension or retirement plan or system costs to a source of payment such as taxes, assessments, or other charges; or
B.    improving the benefits payable under the pension or retirement plan or system.
(c)    The authority to issue pension liability funding bonds under this subtitle is supplemental to any authority to borrow money or issue bonds granted to a county or municipality under any other law.
(d)    Except as otherwise provided in this subtitle, pension liability funding bonds are subject to any requirement that applies to the issuance of the county’s or municipality’s bonds that have the same source of payment as the pension liability funding bonds regarding:
(1)    the terms, conditions, and covenants of the bonds;
(2)    the taxes or other sources of money for payment of the bonds; and
(3)    the procedures for issuance of the bonds.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-905 - Conditions for Issuance

(a)    Notwithstanding any State or local law to the contrary, a county or municipality may:
(1)    issue pension liability funding bonds:
(i)    without regard to:
1.    any provision of the county’s or municipality’s charter or any other law that:
A.    requires a public referendum before the issuance of public debt by the county or municipality; or
B.    requires that debt be issued only to finance certain projects such as capital projects defined in a charter; or
2.    any other provision that is inconsistent with this subtitle;
(ii)    in one or more series, each series being in the principal amount that the county or municipality determines to be required to achieve the purpose for the issuance of the pension liability funding bonds; and
(iii)    as serial bonds or as term bonds with provisions for mandatory sinking fund or other annual principal redemption;
(2)    sell pension liability funding bonds on a negotiated basis without solicitation of bids at a price at, above, or below par;
(3)    provide for pension liability funding bonds to bear interest at fixed rates determined by the county or municipality or at floating or variable rates established by a method of determination approved by the county or municipality; and
(4)    provide for the principal and interest installments on pension liability funding bonds to be unequal from year to year and to be consistent with the general financial plan of the county or municipality.
(b)    A county or municipality may not issue pension liability funding bonds that mature later than 30 years from the date of issue.
(c)    The first principal installment payment or mandatory redemption of any pension liability funding bonds may not be later than 3 years from the date of issue.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-906 - Deposit of Funds

(a)    The proceeds of pension liability funding bonds may be deposited, in amounts determined by the county or municipality, in trust with a trust company or other banking institution as trustee, in a trust fund established in the name of the county or municipality.
(b)    Money in the trust fund may be invested and reinvested in any taxable or tax–exempt securities, obligations, or other investments and at any yields that are determined by the county or municipality to be consistent with the purposes for which the pension liability funding bonds were issued and with the financial plan of the county or municipality.
(c)    The interest, income, and profits earned or realized on any investment may be:
(1)    applied to the payment of a portion of the benefits under the pension or retirement plan or system to be funded;
(2)    applied to the payment of the pension liability funding bonds; or
(3)    otherwise applied in any lawful manner.
(d)    Money in the trust fund shall be available to pay:
(1)    the benefits under the pension or retirement plan or system being funded;
(2)    the pension liability funding bonds; and
(3)    any other related costs, as the county or municipality requires.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-907 - Findings of Public Purpose

In any proceeding involving the validity or enforceability of pension liability funding bonds or any security for the bonds, a finding by the legislative or other governing body of the county or municipality as to the public purpose of any actions taken under this subtitle or as to other matters relating to the issuance of the bonds is conclusive.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 9 - Pension Liability Funding Bonds › Section 19-908 - Exemptions

(a)    Pension liability funding bonds, the transfer of the bonds, the interest payable on the bonds, and any income derived from the bonds, including any profit realized in the sale and exchange of the bonds, are exempt from State and local taxes.
(b)    This subtitle does not prevent a county or municipality from authorizing the issuance and sale of pension liability funding bonds, the interest on which is not excludable from gross income for federal income tax purposes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 10 - Public Debt -- Grants and Loans for Septic Upgrades › Section 19-1001 - County Ability to Borrow Money and Incur Indebtedness

A county may borrow money and incur indebtedness through the issuance and sale of notes in anticipation of the receipt of the county’s allocation of funds from the separate account of the Bay Restoration Fund established under § 9–1605.2(h) of the Environment Article.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 10 - Public Debt -- Grants and Loans for Septic Upgrades › Section 19-1002 - County Use of Net Proceeds From Sale of Notes Issue

A county may expend the net proceeds of the sale of an issue of notes only to:
(1)    make grants and loans in accordance with § 9–1605.2(h)(2)(i) of the Environment Article;
(2)    make grants and loans to cover engineering costs and non–best–available–technology components, including drainfields, needed for the repair of existing on–site sewage disposal systems or the installation of new on–site sewage disposal systems that use the best available technology for nitrogen removal; or
(3)    refund one or more issues of notes.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 10 - Public Debt -- Grants and Loans for Septic Upgrades › Section 19-1003 - Payment of Notes Principal and Interest -- Pledge of Full Faith and Credit by County

(a)    The principal of the notes may be paid from:
(1)    the county’s allocation of funds from the special account of the Bay Restoration Fund established under § 9–1605.2(h) of the Environment Article; and
(2)    any other revenues that are pledged to the payment of the notes in the authorizing resolution.
(b)    The interest on the notes may be paid from:
(1)    any revenues, other than the county’s allocation of funds from the special account of the Bay Restoration Fund, that are pledged to the payment of the notes in the authorizing resolution; or
(2)    money made available to the county to finance upgrades to on–site sewage disposal systems from:
(i)    the State or a unit of the State, except for the funds from the special account of the Bay Restoration Fund allocated under this subtitle for grants and loans;
(ii)    the federal government or a unit of the federal government; or
(iii)    any other source.
(c)    (1)    A county may pledge its full faith and credit and taxing power to the payment of the principal of and interest on the notes in the authorizing resolution.
(2)    A county that makes a pledge under paragraph (1) of this subsection shall, in each fiscal year that any of the notes are outstanding, impose ad valorem taxes on all assessable property in the county at a rate and amount sufficient to pay the principal of and interest on the notes maturing in that fiscal year.
(3)    If the proceeds from the taxes imposed in any fiscal year prove inadequate for the payment, the county shall impose additional taxes in the succeeding fiscal year to make up the deficiency.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 19 - Public Debt › Subtitle 10 - Public Debt -- Grants and Loans for Septic Upgrades › Section 19-1004 - County Authority to Borrow Money and Issue Notes

The authority to borrow money and issue notes granted to a county under this subtitle is:
(1)    supplemental to any other power granted to a county by any other law; and
(2)    not in derogation of any other existing power of a county to borrow money.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part I - General Provisions › Section 20-101 - Priority of Unpaid Taxes

(a)    The proceeds of a sale of any property of a person liable for a tax shall be applied in the following order:
(1)    to the claim of any purchaser, holder of a security interest, or mechanics’ lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before a claim for unpaid tax, interest, and penalties;
(2)    to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code; and
(3)    to a claim for any unpaid tax, interest, and penalties.
(b)    (1)    A judicial officer who makes a sale of property shall determine from the tax collector whether the owner of the property owes any tax, interest, or penalties.
(2)    The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part I - General Provisions › Section 20-102 - Oaths

(a)    A requirement in this title that a document be under oath means that the document shall be supported by a signed statement made under the penalty of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.
(b)    The oath or affirmation shall be made:
(1)    before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or
(2)    by a signed statement that:
(i)    is in the document or attached to and made part of the document; and
(ii)    is expressly made under the penalty of perjury.
(c)    If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.
(d)    A document made under oath shall be signed:
(1)    for a corporation, by an officer of the corporation authorized to do so;
(2)    for a sole proprietorship, by its owner; or
(3)    for a partnership, by a partner authorized to do so.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part I - General Provisions › Section 20-103 - Due Dates

(a)    In this section, “legal holiday” means:
(1)    the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or
(2)    a federal legal holiday.
(b)    Notwithstanding any other law, when the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this title falls on a Saturday, Sunday, or legal holiday, performance of the act is timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c)    The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part I - General Provisions › Section 20-104 - Disclosure of Tax Information

(a)    In this section, “tax information” means:
(1)    the amount of income or any other particulars disclosed in a tax return required under any law of the State, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; or
(2)    any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under any law of the State.
(b)    Except as provided in subsection (c) of this section, an officer, an employee, a former officer, or a former employee of the State or its political subdivisions may not disclose in any manner tax information acquired as an officer or employee.
(c)    (1)    Tax information may be disclosed to an employee or officer of the State or its political subdivisions who, by reason of that employment or office, has the right to the tax information.
(2)    Tax information may be disclosed in accordance with a proper judicial or legislative order.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part II - Collection of Taxes › Section 20-107 - Collection of Taxes by Counties

(a)    This section applies to all counties, except:
(1)    Anne Arundel County;
(2)    Baltimore City;
(3)    Baltimore County;
(4)    Cecil County;
(5)    Howard County;
(6)    Prince George’s County;
(7)    Queen Anne’s County; and
(8)    Worcester County.
(b)    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.
(c)    A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part II - Collection of Taxes › Section 20-108 - Action to Collect Taxes

(a)    Within the period allowed in § 20–127 of this subtitle, an action to collect a tax imposed under this title may be brought in a court of competent jurisdiction.
(b)    (1)    Except as provided in paragraph (2) of this subsection, if a tax under this title is not paid when due, the tax collector shall request the attorney for the county or municipality to bring an action against the person responsible to pay the tax.
(2)    The tax collector does not need to take action under paragraph (1) of this subsection if a lien on real property sufficiently secures the tax or a judgment in the action would not be collectible.
(c)    (1)    If a request is made under subsection (b) of this section, the attorney for the county or municipality shall bring the action.
(2)    In an action under this section, the plaintiff shall be:
(i)    the county;
(ii)    the municipality; or
(iii)    the tax collector authorized by law to collect the tax.
(d)    If the attorney for the county or municipality and the tax collector agree that the full amount of the claim is not collectible, the attorney may:
(1)    compromise the claim;
(2)    accept a lesser amount; and
(3)    issue a release of the claim or a satisfaction of the judgment.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part II - Collection of Taxes › Section 20-109 - Attachment

(a)    In an action under § 20–108 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules.
(b)    The plaintiff in the action is not required to file an attachment bond.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part II - Collection of Taxes › Section 20-110 - Judicial Proceeding

(a)    At the request of the plaintiff in an action under § 20–108 of this subtitle, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.
(b)    In an action under § 20–108 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:
(1)    is prima facie evidence of the amount of tax, penalty, and interest; and
(2)    imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part III - Refunds › Section 20-113 - Claimants

A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who:
(1)    erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or
(2)    pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part III - Refunds › Section 20-114 - Form of Claim

A claim for refund shall be:
(1)    made in the form and verified in the manner that the tax collector requires; and
(2)    supported by the documents that the tax collector requires.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part III - Refunds › Section 20-116 - Determination of Claim

(a)    The tax collector shall:
(1)    investigate each claim for a refund; and
(2)    at the request of the claimant, conduct a hearing before a final determination on the claim.
(b)    (1)    A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
(2)    A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.
(c)    The tax collector shall give the claimant written notice of:
(1)    the final determination of the claim for refund; and
(2)    any delay in the payment of an allowed claim.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part III - Refunds › Section 20-117 - Appeal

(a)    Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article.
(b)    If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may:
(1)    treat the claim as being disallowed; and
(2)    appeal the disallowance to the Tax Court.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part III - Refunds › Section 20-118 - Payment

(a)    Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.
(b)    (1)    Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.
(2)    A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part IV - Prohibited Acts; Penalties › Section 20-121 - Failure to Provide Information

(a)    A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
(b)    (1)    A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.
(2)    A prosecution under this subsection does not bar a prosecution for perjury.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part IV - Prohibited Acts; Penalties › Section 20-122 - Assaulting Tax Collector or Bidder

(a)    A person who assaults a tax collector who is performing an official duty is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.
(b)    A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part IV - Prohibited Acts; Penalties › Section 20-123 - Failure of Governmental Officer or Employee to Perform Duty

(a)    An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.
(b)    An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part IV - Prohibited Acts; Penalties › Section 20-124 - Unlawful Disclosure of Tax Information

A person who makes a disclosure of tax information in violation of § 20–104 of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 6 months or a fine not exceeding $1,000 or both.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 1 - Tax Procedures › Part V - Limitations › Section 20-127 - Time for Collections

(a)    Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due.
(b)    If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.
(c)    (1)    If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment.
(2)    Any judgment entered may be enforced or renewed as any other judgment.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 2 - Limitations on Authority to Tax Advertising › Section 20-201 - Sales Tax on Advertising Transactions or Advertisers Restricted

(a)    This section applies to a political subdivision of the State that is authorized to impose a sales tax.
(b)    Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.
(c)    A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 2 - Limitations on Authority to Tax Advertising › Section 20-202 - Gross Receipts Tax on Advertising Space and Time Prohibited

(a)    This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.
(b)    A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:
(1)    advertising space:
(i)    in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or
(ii)    on any billboard, structure, vehicle, or airborne device located in the State; or
(2)    advertising time on or in connection with any radio or television broadcast originating in the State.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 3 - Coal Taxes › Section 20-304 - Exemption

(a)    (1)    In this subsection, “surface mining related activities” does not include the activities of any coal washing preparation coal plant.
(2)    A county shall exempt from any county tax personal property that is:
(i)    used primarily in surface mining related activities, however operated and whether or not in use; and
(ii)    1.    owned by a person subject to the tax imposed under § 20–302 of this subtitle; or
2.    leased by a person subject to the tax imposed under § 20–302 of this subtitle if, under the terms of the lease, the lessor is responsible for the personal property tax.
(b)    Notwithstanding the exemption of any personal property from county taxation under this section, the property exempted in a county shall continue to be included in the assessable base of the county for the purposes of any other law.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 3 - Coal Taxes › Section 20-306 - Municipality Share

(a)    (1)    Each year the governing body of a county or the governing body’s designee shall notify officials of municipalities and officials of other counties receiving coal tax revenues that the officials may request a meeting with the governing body or designee.
(2)    On request, the governing body of a county or the governing body’s designee shall meet and confer annually with officials of municipalities and with officials of any other county receiving coal tax revenues.
(b)    The governing body of a county may distribute up to 5 cents per ton of the money derived from the tax to the municipalities for the reconstruction, repair, or maintenance of municipal coal haul roads and bridges.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 3 - Coal Taxes › Section 20-307 - Liens

(a)    To the extent recorded with the clerk of the circuit court, all unpaid county taxes collected under this subtitle are a lien on the personal and real property of the owner of the personal property in the same manner in which a property tax is a lien on the real property with respect to which the tax is imposed in all subdivisions of the State.
(b)    The lien will attach to the real property only after notice of the lien has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the real property is located.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-401 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    (1)    “Hotel” means an establishment that offers sleeping accommodations for compensation.
(2)    “Hotel” includes:
(i)    an apartment;
(ii)    a cottage;
(iii)    a hostelry;
(iv)    an inn;
(v)    a motel;
(vi)    a rooming house; or
(vii)    a tourist home.
(c)    “Hotel rental tax” means the tax on a transient charge.
(d)    (1)    (i)    Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
(ii)    In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.
(iii)    In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.
(iv)    In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.
(2)    “Transient charge” does not include any hotel charge for:
(i)    services; or
(ii)    accommodations other than sleeping accommodations.
(e)    “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.