Opinion ID: 1997453
Heading Depth: 1
Heading Rank: 6

Heading: Governmental Official Immunity

Text: The final statutory basis for immunity that could be applicable in this case derives from CJ Section 5-511(b), which creates immunity for officials of a governmental entity.... See CJ § 5-511. The code defines governmental entity as follows: (b) Governmental entity. Governmental entity means a special taxing district which: (1) Is a unit of government responsible for an area situated solely within a single county; (2) Has a governing body elected independently of the county government; (3) Is financed with revenues secured in whole or in part from special taxes or assessments levied on real property situated within the area; (4) Performs municipal services for the residents of the area; and (5) Was not created for a limited or special purpose or purposes. Md.Code (2005 Repl.Vol.), Article 26, § 1(b). The same Section defines an official of a governmental entity as a member of the governing body of a governmental entity. Id. at § 1(c). We agree with the Court of Special Appeals that the immunity defined in these provisions is inapplicable to Houghton. In this case, we need not investigate the legislative history of the statutory provision, as a plain reading of the statute resolves our questions. As we said in Smith v. State, 399 Md. 565, 924 A.2d 1175 (2007), [o]ur goal, when interpreting statutes, is to identify and effectuate the legislative intent underlying the statute(s) at issue. The best source of legislative intent is the statute's plain language, and when the language is clear and unambiguous, our inquiry ordinarily ends there. Smith, 399 Md. at 578, 924 A.2d at 1182 (citations and quotation marks omitted). Here, we cannot reasonably construe the statute's plain language to cover either Houghton or the BCPD. Section 1(b) states that a governmental entity must at the very least be a special taxing district.... A special taxing district is an area designated by a municipality in which a special tax is levied, through a grant of authority from the General Assembly, in order to fund specific public works and construction projects. See Md.Code (2005 Repl.Vol.), Article 23A, § 44(a); see also MARK M. VIANI, MARYLAND LOCAL GOVERNMENT LAW AND STRUCTURE 3-34 (1999) (A special tax district is a district created to derive additional revenue from the taxpayers within the district.). This cannot possibly be said of the BCPD, which thus is not a governmental entity for the purposes of CJ Section 5-511(b). This statutory immunity thus cannot apply in this case. [4]