(a) Except as provided in subsection (b) of this section, a county may establish, modify, or abolish special taxing districts for any purpose listed in this title.
(b) This section does not authorize the modification or abolition of an existing special taxing district that:
(1) performs municipal services, other than furnishing fire protection or library service; and
(2) is governed or administered by a committee or a commission elected or appointed independently of the county legislative body.
Structure Maryland Statutes
Subtitle 3 - Express Powers of Charter Counties and Code Counties
Section 10-301 - Scope of Subtitle
Section 10-302 - County Legislative Body -- Compensation
Section 10-303 - County Officers, Officials, and Employees
Section 10-304 - County Institutions
Section 10-305 - County Board of Appeals
Section 10-306 - Election Districts and Precincts
Section 10-307 - Recording and Indexing of Legal and Legislative Records
Section 10-308 - Advertising and Printing of Legislative and Financial Records
Section 10-309 - Audits; Claims Against County
Section 10-311 - Protection of County Credit
Section 10-312 - County Property; Housing Projects; Franchise; Required Notice
Section 10-314 - Special Taxing Districts
Section 10-315 - Commercial District Management Authority
Section 10-316 - Commercial or Industrial Redevelopment Projects
Section 10-317 - Road, Waste Disposal, Soil Erosion, and Building Laws
Section 10-319 - Highways, Bridges, and Streets
Section 10-320 - Public Drainage Improvement Projects
Section 10-321 - Storm Drainage Districts
Section 10-322 - Federally Assisted Watershed Projects
Section 10-323 - Parks and Recreation Programs
Section 10-324 - Zoning and Planning
Section 10-325 - Historic Landmark Zoning and Preservation
Section 10-326 - Conditions for Acceptance of Residential Development
Section 10-327 - County Board of Health