{"data":{"id":"us-md/md.-code-local-government-21-306","jurisdiction":"us-md","citation":"Md. Code, Local Government § 21–306","heading":"","body":"(a) The County Council of Anne Arundel County may impose a direct tax on\nproperty in a shore erosion control district to:\n(1) repay a loan made to the county by the State under § 8–1005 of\nthe Natural Resources Article for the construction of an erosion control project for the\nbenefit of a shore erosion control district; and\n(2) pay for maintenance, repair, and reconstruction of erosion control\nprojects.\n(b) A tax under this section:\n(1) shall be imposed and collected as county taxes are imposed and\ncollected;\n(2) shall have the same priority rights, bear the same interest and\npenalties, and in every respect be treated the same as county taxes; and\n(3) may not apply to property that is exempt from taxation under\nTitle 7, Subtitle 2 of the Tax – Property Article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=21-306","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"b38a4df4b7fabb811621075131d2959f00426cd7f628f3ba5a88b33dbaadb757","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-21-305","next":"us-md/md.-code-local-government-21-401"},"notice":"GroundRules: Original legal text. Not legal advice."}