{"data":{"id":"us-md/md.-code-local-government-20-801","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–801","heading":"","body":"(a) “Public local law” has the meaning stated in Article XI–F, § 1 of the\nMaryland Constitution.\n(b) (1) Subject to paragraph (2) of this subsection, by public local law,\nthe county commissioners of a code county may impose a development excise tax\nwhen a subdivision lot is initially sold or transferred to finance any of the capital\ncosts of additional or expanded public school facilities or improvements.\n(2) A county that imposes a development impact fee may not impose\na development excise tax under this section.\n(c) (1) Before passing a public local law imposing a development excise\ntax or altering the amount of the tax, the county commissioners shall hold a public\nhearing.\n(2) Notice of the hearing shall be published in at least one newspaper\nof general circulation in the county not less than 3 or more than 14 days before the\nhearing.\n(3) The notice shall state:\n(i) the subject of the hearing;\n(ii) the time and place that the hearing will occur;\n(iii) the amount of the tax; and\n(iv) when during the subdivision process the tax shall be paid.\n(d) (1) A development excise tax imposed under this section by a county\nother than a code county in the Eastern Shore class may not exceed $2,000 per lot.\n(2) A development excise tax imposed under this section by a code\ncounty in the Eastern Shore class may not exceed $5,000 per lot.\n(e) (1) The county commissioners shall deposit development excise taxes\nin an account known as the “educational facilities improvement fund”.\n(2) Money in the educational facilities improvement fund may be\nused only to pay for capital projects, or for debt incurred for capital projects, for\nadditional or expanded public school facilities or improvements.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-801","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"a4224d45add0f3b3dc5dca8d99f10a75750271453152032d2feaa3a004a56c01","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-706","next":"us-md/md.-code-local-government-20-802"},"notice":"GroundRules: Original legal text. Not legal advice."}