§ 21-306. Erosion control tax in Anne Arundel County

Latest version.

   (a) In general. -- 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) Collection. -- A tax under this section shall:

   (1) be imposed and collected as county taxes are imposed and collected; and

   (2) have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes.

HISTORY: An. Code 1957, art. 25, § 167F; 2013, ch. 119, § 2.

                    
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