1. (a) The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to:

   1. (1) repay a loan made to the county by the State under § 8-1005 of the Natural Resources Article for the construction of an erosion control project for the benefit of a shore erosion control district; and
   2. (2) pay for maintenance, repair, and reconstruction of erosion control projects.

2. (b) A tax under this section:

   1. (1) shall be imposed and collected as county taxes are imposed and collected;
   2. (2) shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes; and
   3. (3) may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax--Property Article.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2022, c. 98, § 1, eff. June 1, 2022; Acts 2022, c. 99, § 1, eff. June 1, 2022.