Maryland § 12-409
Full text of Maryland Maryland Code § 12-409, with citation guidance and answers to common questions.
§ 12-409.
(a) Within 10 days after the authorization by the governing body of the county or municipal corporation of the district, the district corporation shall provide the governing body of the county or municipal corporation with a preliminary business improvement district tax roll.
(b) (1) The governing body of the county or municipal corporation shall impose a business improvement district tax to provide funds for the operation of the district.
(2) The governing body of the county or municipal corporation shall impose on members of the district the district tax at a rate specified by the board and approved by the governing body.
(3) The tax imposed under this subsection may not count against a county or municipal corporation tax cap.
(c) The district tax shall be collected in the same manner as real property taxes are collected and distributed each quarter to the district.
(d) A district shall reimburse the governing body of a county or municipal corporation for the costs incurred in collecting the district tax.
Frequently Asked Questions About Maryland § 12-409
What does Maryland Code § 12-409 cover?
Section 12-409 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 12-409?
A common citation format is "Maryland Code § 12-409" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 12-409 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.