Maryland § 21-306
Full text of Maryland Maryland Code § 21-306, with citation guidance and answers to common questions.
§ 21-306.
(a) The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to:
(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) pay for maintenance, repair, and reconstruction of erosion control projects.
(b) A tax under this section:
(1) shall be imposed and collected as county taxes are imposed and collected;
(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) may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax – Property Article.
Frequently Asked Questions About Maryland § 21-306
What does Maryland Code § 21-306 cover?
Section 21-306 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 § 21-306?
A common citation format is "Maryland Code § 21-306" (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 § 21-306 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.