Maryland Statutes
Subtitle 1 - In General
Section 25-103 - Ad Valorem Tax -- Areas Without Tax

(a)    The intent of this section:
        (1)    is to declare the effect of the Acts of the General Assembly that have added area or property to the sanitary district on the conditions provided in this section; and
        (2)    is not to amend any of the conditions established by these Acts.
    (b)    Until the Commission begins, extends, or acquires a water or sanitary sewer system in an area or property added to the sanitary district and makes water or sewer service available to the properties in the area:
        (1)    the Commission may not seek the imposition of an ad valorem tax on that area or property; and
        (2)    the area or property added to the sanitary district is included in the sanitary district for all purposes of this division, except as a taxing district.

Structure Maryland Statutes