[Adopted 2-11-2014 by Ord. No. 13-28]
A. 
Definitions. The terms used in this Article VI, including the term "tax setoff" shall have the meanings as set forth in § 6-306 of the Tax-Property Article of the Annotated Code of Maryland.
B. 
Relation to state law. This Article VI is intended to supplement the provisions of § 6-306 of the Tax-Property Article of the Annotated Code of Maryland and to clarify the process to be followed in connection with tax setoffs for the various incorporated municipalities in Queen Anne's County.
A. 
Determination of tax setoff. The Queen Anne's County Finance Officer shall annually calculate and determine:
(1) 
The services and programs that are performed by each municipal corporation instead of similar County services and programs; and
(2) 
The extent that the similar services and programs are funded by County property tax revenues;
(3) 
The extent to which County services are not provided in the municipality and the corresponding tax rate associated with such services; and
(4) 
The amount of tax differential that would fairly offset the services and programs not provided by the County in the municipality, which calculation may include the value to municipal residents of County services provided outside of the municipality.
B. 
Municipal obligations. In order to be eligible for a tax setoff a municipal corporation must provide:
(1) 
A description of the scope and nature of services or programs provided by the municipal corporation instead of similar services or programs provided by the County; and
(2) 
Financial records and other documentation regarding municipal revenues and expenditures.
Following the calculation and determination required by the preceding section, the Finance Officer shall determine and propose to the County Commissioner a rate of tax for each municipal corporation in the County which would take into account the factors enumerated in § 5-23A. The Commissioners shall then adopt a tax offset for each municipality. A tax differential shall be the preferred method of providing a tax setoff, however, any municipal corporation desiring a payment to the municipal corporation to aid the municipal corporation in funding services or programs in lieu of such tax differential, shall make a written request for the same to the County Commissioners. The County Commissioners may agree to such direct payment and, in their discretion, may grant a direct payment which exceeds the amount of revenue reduction which would be caused by the proposed tax differential.