§ 10-314. Special taxing districts

Latest version.

   (a) In general. -- Except as provided in subsection (b) of this section, a county may establish, modify, or abolish special taxing districts for any purpose listed in this title.

(b) Existing special taxing districts. -- This section does not authorize the modification or abolition of an existing special taxing district that:

   (1) performs municipal services, other than furnishing fire protection or library service; and

   (2) is governed or administered by a committee or a commission elected or appointed independently of the county legislative body.

HISTORY: An. Code 1957, art. 25A, § 5(O); 2013, ch. 119, § 2.

                    
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