{"data":{"id":"us-md/md.-code-economic-development-12-610","jurisdiction":"us-md","citation":"Md. Code, Economic Development § 12–610","heading":"","body":"(a) Within 10 days after the authorization of the district by the governing body of the county or a municipal corporation in the county, the district corporation shall provide the governing body of the county or a municipal corporation in the county with a preliminary business improvement district tax roll.\n(b) (1) The governing body of the county or a municipal corporation in the county shall impose a business improvement district tax to provide funds for the operation of the district.\n(2) The governing body of the county or a municipal corporation in the county shall impose on members of the district who are owners of nonexempt property the district tax at a rate specified by the board and approved by the governing body.\n(3) The tax imposed under this subsection may not count against a county or municipal corporation tax cap.\n(c) The district tax shall be collected in the same manner as real property taxes are collected and distributed each quarter to the district.\n(d) A district shall reimburse the governing body of the county or a municipal corporation in the county for the costs incurred in collecting the district tax.","path":["Article - Economic Development"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec\u0026section=12-610","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:28Z","sha256":"c9b34fc8e85567b7a65ea1ca3b4e07c64ce881e1c24383acbce85c9b4f44cbfc","source_id":"us-md","stale":false,"prev":"us-md/md.-code-economic-development-12-609","next":"us-md/md.-code-economic-development-12-611"},"notice":"GroundRules: Original legal text. Not legal advice."}