Md. Code, Local Government § 4–405

(a) An annexation resolution shall provide that the residents in the area to

be annexed and their property shall be added to the municipality, generally subject

or not, as applicable, to specific provisions of the municipal charter.

(b) (1) Notwithstanding subsection (a) of this section, an annexation

resolution may provide, for stated periods and under specific conditions, special

treatment of the residents in the area to be annexed and their property as to:

(i) rates of municipal taxation; and

(ii) municipal services and facilities.

(2) After an annexation resolution takes effect, any change in the

provisions for special treatment for stated periods and under specific conditions may

be made only by a resolution enacted under this subtitle.