{"data":{"id":"us-md/md.-code-local-government-21-213","jurisdiction":"us-md","citation":"Md. Code, Local Government § 21–213","heading":"","body":"(a) (1) Each year, the district council shall impose a tax against all\nassessable property in each district that has been improved by a project.\n(2) Each year before the tax is imposed, the district council shall\ndetermine the number of cents per $100 necessary to raise the amount of money\nrequired under paragraph (3) of this subsection.\n(3) The amount of tax imposed under this subsection, together with\nthe benefit charges collected under § 21–212 of this subtitle, shall be sufficient to:\n(i) meet the interest and principal payments due on the bonds,\nnotes, or other evidence of indebtedness issued to finance the construction of projects\nunder this subtitle;\n(ii) pay the entire cost of repairing and maintaining the project\nin a district; and\n(iii) pay all the expenses of the district necessary to carry out\nthis subtitle, including reimbursing the district council for expenses incurred by\nmembers of the district council, not exceeding $200 annually for each member, for:\n1. inspecting bulkheads; and\n2. performing other duties required in the\nadministration of this subtitle.\n(4) The district council shall impose the tax required under this\nsubsection until all the bonds, notes, or other evidence of indebtedness and their\ninterest, in addition to other debt incurred in carrying out this subtitle, have been\npaid.\n(5) After the requirements of paragraph (4) of this subsection have\nbeen satisfied, the district council shall impose a tax sufficient only to maintain the\nproject.\n(b) (1) The tax imposed under subsection (a) of this section shall:\n(i) be imposed in the same manner as county taxes; and\n(ii) have the same priority rights, bear the same interest and\npenalties, and in every respect be treated the same as county taxes.\n(2) The taxing authority of the county shall:\n(i) collect the taxes; and\n(ii) remit the amount collected to the district council every 60\ndays.\n(c) (1) The district council shall deposit money received under\nsubsection (b) of this section in a bank in the county:\n(i) to the credit of the district council for the district from\nwhich the money was collected; and\n(ii) at the rate of interest paid for county funds.\n(2) The district council shall pay out the taxes and benefit charges\ncollected from a district in the following order:\n(i) from the taxes and benefit charges:\n1. the interest on the bonds, notes, or other evidence of\nindebtedness issued for the projects in the district; and\n2. the bonds, notes, or other evidence of indebtedness\nwhen and as the bonds, notes, or other evidence of indebtedness mature; and\n(ii) from the remaining taxes, all other debt incurred in\ncarrying out this subtitle, including project maintenance.\n(d) (1) If the receipts from the taxes and benefit charges imposed under\nthis subtitle for any district do not meet the required payments in any year by reason\nof default or otherwise, the amount of the deficiency shall be added to the next year’s\ntax imposition for that district.\n(2) Paragraph (1) of this subsection does not release a county from its\nobligation to impose ad valorem taxes on assessable property in the county at a rate\nand of an amount sufficient to pay the maturing principal of and interest on bonds.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=21-213","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"de1dea022ac4fa6ad43566fc36515d2fc149d153eae32f9afbd30932b55da8b7","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-21-212","next":"us-md/md.-code-local-government-21-214"},"notice":"GroundRules: Original legal text. Not legal advice."}