Md. Code, Local Government § 21–306

(a) 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) 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.