Md. Code, Local Government § 21–624

(a) This section applies only in Montgomery County.

(b) Subject to subsections (c)(1) and (d) of this section, the County Council

of Montgomery County shall impose an ad valorem tax on all property assessed for

tax purposes in the county, including property in any municipality in the county.

(c) (1) Except for the City of Takoma Park, the ad valorem tax may not

exceed:

(i) 0.4 cent per $100 of the assessed value of real property; or

(ii) 1 cent per $100 of the assessed value of personal property

and operating real property described in § 8–109(c) of the Tax – Property Article.

(2) The tax shall be in an amount necessary to pay for the

maintenance of:

(i) stormwater management systems in the part of the

sanitary district in Montgomery County that were previously maintained by the

Commission; and

(ii) on application of a municipality, any stormwater

management system previously maintained by the municipality.

(d) (1) If a municipality decides to maintain all existing stormwater

management systems in its boundaries, the municipality shall notify the county

council of its intent to maintain the stormwater management systems before the date

on which the county council adopts its annual budget.

(2) If the conditions set forth in paragraph (1) of this subsection are

met, all assessable properties in the municipality shall be exempt from the tax

imposed under this section.

(e) (1) The county shall maintain every interest in stormwater

easements, structures, and other properties in the county, whether or not established

by plat, that were transferred by deed to the county.

(2) The Commission and any municipality in the county shall allow

the county to enter and exit over any fee, leasehold, easement, or right–of–way of the

Commission or municipality to maintain any stormwater easement, structure, or

other property.