[Adopted 5-11-2004 by Bill No. 2004-2; amended in its entirety 5-13-2008 by Bill No. 2008-3]
[1]
Editor's Note: Former Art. VII, Municipal Real Property Tax Differential, adopted 6-20-1995 by Bill No. 95-3, was repealed 6-10-2003 by Bill No. 2003-4.
There is a tax differential system for real property within the incorporated limits of municipalities in Caroline County.
[Amended 4-13-2010 by Bill No. 2010-1; 5-24-2011 by Bill No. 2011-2; 3-13-2012 by Bill No. 2012-2]
Beginning for fiscal year 2013, and in every fiscal year thereafter, the County Commissioners, when establishing the real property tax rate on property in unincorporated areas of the County, shall determine whether to grant a municipal real property tax differential, and if a differential is to be granted, establish a tax rate on property in municipalities in accordance herewith.
A. 
County personnel, after meeting and conferring with municipal representatives, shall recommend to the County Commissioners whether a municipal property tax differential should be granted with respect to any municipality and, if so, the formula, amount, or other basis on which the said differential should be based.
B. 
If a municipal property tax differential is to be provided for any municipality, said differential may be adopted by the County Commissioners by a resolution adopted after a public hearing. Said resolution shall include therein, or as an attachment thereto, any supporting documentation necessary to demonstrate the basis on which the municipal property tax differentials are determined.
C. 
The granting of a municipal property tax differential for any fiscal year shall not prevent the County Commissioners from changing, or refusing to adopt, a municipal property tax differential in or for any subsequent fiscal year.
D. 
Anything in this Article VII of Chapter 166 to the contrary notwithstanding, the municipal real property tax differential shall not be granted to or apply to any property located in any municipality in Caroline County if such property is not subject, in whole or in part, to municipal property taxation or tax, for whatever reason, including but not limited to abatement, reduction, or elimination as the result of or pursuant to an annexation agreement.