{"data":{"id":"us-md/md.-code-local-government-21-414","jurisdiction":"us-md","citation":"Md. Code, Local Government § 21–414","heading":"","body":"(a) The governing body of a municipality may provide for the imposition of\nan ad valorem or special tax on all real and personal property in a special taxing\ndistrict at a rate or amount designed to provide adequate revenue:\n(1) to pay the principal of, interest on, and any redemption premium\non any bonds;\n(2) to replenish any debt service reserve fund;\n(3) for any other purpose related to the ongoing expenses of or\nsecurity for bonds;\n(4) to pay costs of infrastructure improvements located in or\nsupporting a transit–oriented development or a State hospital redevelopment;\n(5) pay costs of operating and maintaining infrastructure\nimprovements located in or supporting a transit–oriented development or a State\nhospital redevelopment; or\n(6) to secure payment by the municipality of its obligations under an\nagreement described in § 21–409(b) of this subtitle.\n(b) Ad valorem taxes under this part shall be imposed in the same manner,\non the same assessments, for the same period, and as of the same date of finality as\nrequired for municipal property taxes in the special taxing district.\n(c) (1) As an alternative to imposing ad valorem taxes under this part,\nthe governing body of a municipality may impose special taxes in accordance with\nthis subsection on property in a special taxing district.\n(2) In determining the basis for and amount of a special tax, the cost\nof an improvement may be calculated and imposed:\n(i) equally per front foot, lot, parcel, dwelling unit, or square\nfoot;\n(ii) according to the value of the property, with or without\nregard to improvements on the property; or\n(iii) in any other reasonable manner that results in a fair\nallocation of the cost of the infrastructure improvements.\n(3) The governing body of a municipality may enact an ordinance or\nresolution for:\n(i) the maximum amount of a special tax to be imposed on any\nparcel;\n(ii) the tax year or other date after which further special taxes\nunder this part may not be imposed on a parcel; and\n(iii) whether, and the circumstances under which, a special tax\non a parcel may be increased because of delinquency or default by the owner of that\nparcel or by the owner of any other parcel.\n(4) By ordinance or resolution, the governing body of a municipality\nmay establish procedures allowing for the prepayment of special taxes under this\npart.\n(5) A special tax imposed under this part shall:\n(i) unless otherwise provided in an ordinance or a resolution,\nbe collected and secured in the same manner as general ad valorem taxes; and\n(ii) in the case of delinquency, be subject to the same penalties,\nprocedure, sale, and lien priority as general ad valorem taxes.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=21-414","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"da2c0f6ad1f57c5e61b895c789bfe496a9253c46aa7c1d2ce0933a2d5c6e2701","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-21-413","next":"us-md/md.-code-local-government-21-415"},"notice":"GroundRules: Original legal text. Not legal advice."}