(a) Property owned by the State or a unit of State government, a county, a municipality, or a regularly organized volunteer fire department that is used for public purposes is exempt from the taxes, user charges, and utility fees imposed under this part.
(b) Property that is not in a stormwater management district or is not otherwise provided direct or indirect stormwater management services in a stormwater management district may not have a tax imposed by the county until the county acquires, extends, or begins to provide stormwater management services, facilities, or programs to the property.
Structure Maryland Statutes
Title 21 - Special Taxing Districts
Subtitle 6 - Stormwater Management Districts -- Montgomery and Prince George's Counties
Section 21-621 - Construction of Part
Section 21-622 - Developer or Owner Contributions to Cost of Project
Section 21-623 - County Tax Authorized
Section 21-624 - Montgomery County -- Ad Valorem Tax
Section 21-625 - Tax Authorized for City of Takoma Park
Section 21-626 - Property Exempt From or Not Subject to Tax or Fees
Section 21-627 - County Stormwater Management Fund
Section 21-628 - Takoma Park Stormwater Management Fund
Section 21-629 - Effect of Annexation on City of Bowie and City of Takoma Park