Maryland Code, LOCAL GOVERNMENT 21-306
Terms Used In Maryland Code, LOCAL GOVERNMENT 21-306
(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.