The governing body of Anne Arundel County or of Howard County may not impose a county property tax on property of a resident of a municipal corporation for any service that the municipal corporation provides for the resident.
Structure Maryland Statutes
Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 3 - Setting Property Tax Rates
Section 6-301 - Setting of State Property Tax Rate
Section 6-302 - Setting of County Property Tax Rate
Section 6-303 - Setting of Municipal Corporation Property Tax Rate
Section 6-304 - No Additional Law Necessary for Special Rate
Section 6-305 - County Tax Rate in Certain Municipal Corporations
Section 6-305.1 - County Tax Rate in Certain Municipal Corporations -- Frederick County
Section 6-306 - County Tax Rate in Certain Other Municipal Corporations
Section 6-307 - Services by a Municipal Corporation in Certain Counties