Md. Code, Land Use, Title 18

Md. Code, Land Use, Title 18
in effect

Md. Code, Land Use § 18-101

The public general laws governing the preparation and filing of budgets by State units do not apply to the Commission.

Md. Code, Land Use § 18-102

The Commission shall prepare annual capital and operating budgets for each fiscal year beginning on July 1 and ending on June 30 of the subsequent year.

Md. Code, Land Use § 18-103

The budgets shall contain: (1) separately for each county for which items are allocable and for which a tax is imposed, the proposed expenditures and estimates of anticipated revenue; (2) a complete planning work program for each county in the regional district, including a schedule for the production of all plans and amendments; (3) items allocable jointly to both counties, including provisions for: (i) the operation of the units of the Commission established by law; and (ii) the regional planning program; and (4) a schedule of recreation activities and programs for Prince George’s County in accordance with § 25–806 of this article.

Md. Code, Land Use § 18-104

The Commission shall submit the proposed budgets on or before January 15 of each year to the county executives of Montgomery County and Prince George’s County.

Md. Code, Land Use § 18-105

(a) In Montgomery County, the County Executive shall submit the proposed budgets to the County Council, together with the County Executive’s recommendations, on or before March 1 of each year. (b) In Prince George’s County, the County Executive shall submit the proposed budgets to the County Council, together with the County Executive’s recommendations, on or before April 1 of each year.

Md. Code, Land Use § 18-106

(a) After public notice, each county council shall hold a public hearing on the Commission’s proposed budgets at least 21 days after receiving the budgets from the county executive. (b) On or before June 1 of each year, each county council shall, by resolution: (1) approve the portion of the budgets allocable to that county, with any alterations made under subsection (c) of this section; and (2) subject to the requirements and limitations of Subtitles 3 and 4 of this title and Title 21 of this article, impose taxes in the amounts the county council determines to be necessary to finance the portion of the budgets allocable to that county. (c) Each county council may add to, delete from, increase, or decrease any part of the budgets allocable solely to that county. (d) (1) Budget items allocable to both counties as submitted by the Commission shall be concurred in by both county councils. (2) The county councils may concur in additions to, deletions from, increases to, or decreases from budget items allocable to both counties. (3) Failure of the county councils to concur in any budget item allocable to both counties by June 15 shall constitute approval of the item as submitted by the Commission.

Md. Code, Land Use § 18-107

(a) Within 3 calendar days after approval of the budgets, each county council shall submit the budgets to the respective county executive. (b) Within 10 days after delivery of the budgets by the county council, the county executive may disapprove or reduce any item contained in the budgets or the planning work program. (c) If the county executive disapproves or reduces any item in the budgets, the county executive shall return the budgets to the respective county council with the reasons for the county executive’s disapproval or reduction stated in writing. (d) (1) Except as provided in paragraph (2) of this subsection, within 30 days after the respective county executive returns the budgets, each county council may, by affirmative vote of six of its members, reapprove or restore any item over the disapproval of the county executive. (2) In Montgomery County, within 30 days after the county executive returns the budgets, the county council may, by affirmative vote of eight of its members, reapprove or restore any item over the disapproval of the county executive.

Md. Code, Land Use § 18-108

(a) After adoption of the budgets by the county councils, the budgets may be amended by resolution by the county councils on their initiative or at the request of the Commission. (b) Before adopting a budget amendment under this subsection, a county council shall: (1) receive recommendations from the respective county executive; and (2) hold a public hearing on reasonable notice to the public. (c) An amendment to a budget item allocable to both counties is not effective unless it has received the concurrence of both county councils.

Md. Code, Land Use § 18-109

(a) Unless approved by either or both county councils, as applicable, after receiving recommendations from either or both county executives, the Commission may not make or authorize an expenditure of funds exceeding 110% of the available approved budget amounts for: (1) each park and recreation project and each administrative or operating department or function of the Commission, as set forth in each county’s legislation approving the budgets; and (2) each planning project contained in the planning work program for each county. (b) Except for enterprise funds, the Commission may not exceed the total approved budgets for each of its funds, without the prior approval of either or both county councils, as applicable.

Md. Code, Land Use § 18-112

The Commission shall prepare and submit a 6–year capital improvements program: (1) before November 1 of each odd–numbered calendar year to the County Executive and County Council of Montgomery County; and (2) before January 15 of each calendar year to the County Executive and County Council of Prince George’s County.

Md. Code, Land Use § 18-113

The capital improvements program shall: (1) include a statement of the objectives of the capital programs and the relationship of the programs to the county’s adopted long range development plans; (2) recommend capital projects and a construction schedule; (3) provide an estimate of cost and a statement of all funding sources; and (4) include all programmed parkland acquisition, all major park improvement and development, and major acquisition of equipment.

Md. Code, Land Use § 18-114

In Montgomery County, the County Executive shall submit recommendations with respect to the Commission’s proposed program, including any suggested amendments, revisions, or modifications, to the County Council as part of the comprehensive 6–year capital improvements program required by the county charter in each even–numbered calendar year.

Md. Code, Land Use § 18-115

(a) On or before adoption of its annual budget and appropriations resolution, each county governing body shall adopt the 6–year capital improvements program: (1) each even–numbered calendar year in Montgomery County; and (2) each year in Prince George’s County. (b) (1) Each county governing body shall hold a public hearing before adopting the 6–year capital improvements program. (2) The public hearing may be conducted in conjunction with public hearings on the 6–year programs or capital budgets of the county and other units. (c) (1) Each county governing body may amend, revise, or modify the 6–year capital improvements program. (2) An amendment, revision, or modification made under this paragraph may not become final until at least 30 days after it is submitted to the Commission for written comment.

Md. Code, Land Use § 18-116

In Montgomery County, the County Council may amend an approved 6–year capital improvements program at any time by an affirmative vote of eight of its members.

Md. Code, Land Use § 18-117

(a) The Commission’s capital budget for each fiscal year may include only projects that fully conform with the part of the most recently adopted 6–year capital improvements program applicable to that year. (b) (1) Unless the 6–year capital improvements program has been amended in accordance with paragraph (2) of this subsection, a capital project may not be undertaken, wholly or partly, that is not in conformity with the part of the program applicable to that year. (2) The 6–year capital improvements program may be amended by the county governing body: (i) on its own initiative or at the request of the Commission; and (ii) after a public hearing on reasonable notice to the public.

Md. Code, Land Use § 18-203

(a) The Commission may issue and sell bonds in amounts necessary for the purposes under subsection (b) of this section and under regulations the Commission determines. (b) The Commission may issue the bonds to pay for the acquisition of property in the metropolitan district for the purposes of § 17–101(b) of this article. (c) The Commission may issue the bonds periodically in one or more series. (d) (1) Subject to paragraph (2) of this subsection, the amount of bonds outstanding at any time may not exceed an amount that is redeemable within 30 years from the date of issue by the tax authorized and pledged to pay the bonds, to the extent that the tax is proposed to be imposed in Montgomery County or Prince George’s County or both. (2) To determine the amount of bonds that may be outstanding under paragraph (1) of this subsection, the Commission may assume: (i) future imposition of the tax at the rate established by each county; (ii) 100% collection of the tax in each fiscal year; and (iii) the assessed value of property at the time the bonds are issued will remain constant. (e) The bonds shall: (1) be registered or coupon bonds in denominations determined by the Commission; (2) bear interest: (i) annually at a rate the Commission determines to be advantageous and otherwise in the public interest; and (ii) payable semiannually or at a time determined by the Commission; (3) mature within 50 years from the date of issue; and (4) be issued under the hand and seal of the Commission, by manual or facsimile signature. (f) Notwithstanding any other law, the Commission may sell the bonds by competitive or negotiated sale in a manner, for a price, and at rates the Commission determines to be in its best interests. (g) (1) In the issue of bonds, the Commission may provide for the redemption of some or all of the bonds before their stated maturity. (2) The redemption price of the bonds may be greater than the par value of the bonds.

Md. Code, Land Use § 18-204

(a) The bonds shall be issued on the full faith and credit of the Commission and the county guaranteeing the bonds. (b) (1) If the Commission decides to spend the proceeds of a bond issue throughout the metropolitan district, Montgomery County and Prince George’s County shall guarantee the payment of principal of and interest on the bonds. (2) The following guarantee shall be stated on each bond: “The payment of interest when due and of the principal on maturity is guaranteed by Montgomery and Prince George’s counties, Maryland.”. (3) The county executives of Montgomery County and Prince George’s County shall sign the endorsement by manual or facsimile signature on each bond. (4) If there is any liability under the guarantee, each county’s liability shall be in the proportion the assessable basis for that part of the county in the metropolitan district bears to the assessable basis of the whole district. (c) (1) If the proceeds of a bond issue are to be expended only in or for the benefit of a portion of the metropolitan district that is in Montgomery County, Montgomery County shall guarantee the payment of principal of and interest on the bonds. (2) The following guaranty shall be stated on each bond: “The payment of interest when due and of the principal on maturity is guaranteed by Montgomery County, Maryland.”. (3) The County Executive of Montgomery County shall sign the endorsement by manual or facsimile signature on each bond. (d) (1) If the proceeds of a bond issue are to be expended only in or for the benefit of a portion of the metropolitan district that is in Prince George’s County, Prince George’s County shall guarantee the payment of principal of and interest on the bonds. (2) The following guaranty shall be endorsed on each bond: “The payment of interest when due and of the principal on maturity is guaranteed by Prince George’s County, Maryland.”. (3) The County Executive of Prince George’s County shall sign the endorsement by manual or facsimile signature on each bond.

Md. Code, Land Use § 18-205

(a) Subject to subsections (b) and (c) of this section, if the proceeds of a bond issue are to be expended throughout the metropolitan district, the proceeds shall be expended in the portion of each county in the metropolitan district in the proportion that the assessable base of that portion of either county bears to the assessable base of the entire metropolitan district. (b) The Commission may issue bonds to carry out the Commission’s corporate purposes in the metropolitan district in either county. (c) (1) The proceeds of the sale of bonds to be expended in or for the benefit of the portion of the metropolitan district in Montgomery County shall be expended only on the recommendation of the commissioners from Montgomery County. (2) The proceeds of the sale of bonds to be expended in or for the benefit of the portion of the metropolitan district in Prince George’s County shall be expended only on the recommendation of the commissioners from Prince George’s County.

Md. Code, Land Use § 18-206

(a) (1) To accomplish the purposes under § 18–203(b) of this subtitle, the Commission may issue bonds to finance the cost of revenue–producing facilities in Montgomery County or Prince George’s County, including: (i) the cost of acquiring or constructing a facility; (ii) the cost of enlarging, improving, remodeling, or restoring an acquired facility; (iii) the cost of surveys, studies, drawings, and architectural and engineering plans and specifications; (iv) the cost of site assembly, including legal proceedings, title fees, and settlement charges; (v) the cost of issuance of bonds under this section, including advertising and printing charges and legal fees; (vi) the cost of interest on the bonds during construction of a facility and for 1 year after completion of the facility; and (vii) the cost to the Commission of performance of any of the functions under this paragraph by Commission staff. (2) The Commission may be reimbursed for performance of any of the functions under paragraph (1) of this subsection from the proceeds of the bonds issued to finance the facility with respect to which the services were performed. (3) The bonds are payable as to principal and interest solely from revenues of the Commission from fees, rates, rents, or other charges received by the Commission for: (i) the use of the facility; or (ii) the use of a facility that is not financed by the borrowing. (4) The Commission may secure any borrowing by a pledge of the revenues. (b) (1) The Commission may set and periodically amend fees, rates, rentals, or other charges for the use of the Commission’s facilities in Montgomery County or Prince George’s County: (i) to provide revenue to pay debt service: 1. on bonds issued under this section to finance the cost of a facility either separately or together with other revenue–producing facilities of the Commission in either county; or 2. on bonds issued to finance the cost of other revenue–producing facilities of the Commission in either county; and (ii) to pay the expenses of the Commission for the facility, including operating and maintenance expenses, unless the Commission authorizes the use of funds from another source for payment of other expenses. (2) To sell and secure the bonds of the Commission authorized under this section, the Commission may enter into agreements to set the fees, rates, rentals, or other charges and the collection and application of the fees, rates, rentals, or other charges. (c) (1) The Commission may determine the form, terms and conditions, issuance, and sale and delivery of an obligation issued under this section, including: (i) the interest rate or method of determining the interest rate of the obligation; (ii) the maturity date of the obligation and any provisions for redemption prior to maturity; (iii) the price at which the obligation is to be sold, which may be above or below par value; and (iv) the security for the obligation. (2) The Commission may sell the bonds by competitive or negotiated sale in a manner, for a price, and at rates the Commission determines to be in its best interests. (3) Notwithstanding any other law or any recitals in any instruments creating the obligation, the obligations are negotiable instruments. (4) The chair of the Commission shall execute the obligation on behalf of the Commission by manual or facsimile signature. (5) The secretary–treasurer of the Commission shall attest to the execution of the obligation by manual or facsimile signature. (6) The seal of the Commission shall be impressed or imprinted on the obligation. (7) An officer’s signature or facsimile signature on an obligation remains valid even if the officer leaves office before the obligation is delivered. (d) (1) The Commission may enter into a trust agreement with, and designate as trustee under the trust agreement, a bank with trust powers, or a trust company, located in or outside the State to secure payment of the principal of and interest on an obligation issued under this section. (2) The trust agreement may provide for: (i) the deposit of the proceeds of the sale of the obligations secured by the trust agreement with the trustee; and (ii) the application of the proceeds to pay the cost of the facility financed by the obligations. (3) The Commission may enter into covenants and agreements in the trust agreement for: (i) the setting of fees, charges, and rentals for the use and enjoyment of the facility; (ii) the payment of gross or net revenues from the facility and other funds pledged under this section to the trustee; (iii) the application of the payments by the trustee to the payment of the principal of and interest on the obligations secured by the trust agreement; and (iv) the establishment and maintenance of reserves or a sinking fund. (4) The trust agreement may contain a pledge of and constitute a lien on: (i) the revenues and funds pledged by the Commission for the payment of obligations issued under this section; and (ii) the proceeds of sale of the obligations, the investment of the proceeds, and the income or gain resulting from the investment of the proceeds. (5) The trust agreement may create a security interest for the benefit of the holders of the obligations in the facility that is financed with the proceeds of the obligations, but not in any other facility the revenues from which are pledged by the Commission to the payment of debt service on the obligations. (6) The trust agreement may provide for the protection of the holders of the obligations if the Commission fails to perform any of the covenants under the agreement, including the right of the trustee to sell any of the facilities at public or private sale and the application of the proceeds of the sale to the payment of the obligations secured by the agreement. (e) (1) The Commission may apply general funds not otherwise committed to the payment of the principal of and interest on bonds issued under this section, either on maturity or redemption. (2) The Commission may retire an entire issue of the bonds issued under this subsection from the proceeds of general obligation refunding bonds issued under § 18–207 of this subtitle. (3) The Commission may: (i) continue to charge for the use or enjoyment of a facility on the retirement of an issue of bonds from: 1. the revenues of the facility financed by the bonds; 2. other funds of the Commission; or 3. refunding as authorized under § 18–207 of this subtitle; and (ii) apply the revenues from the charge to any other function, objective, or purpose of the Commission. (f) (1) The Commission may adopt rules and regulations for the use and enjoyment by the general public of a facility financed under this subsection. (2) The rules and regulations may not exclude a person that pays the required charge or fee for use and enjoyment of the facility because of creed, race, or gender of the person. (3) A lease of a facility by the Commission shall contain enforceable covenants by the lessee to comply with this section.

Md. Code, Land Use § 18-207

(a) If any bonds are issued under this title subject to redemption or repurchase, the Commission may: (1) redeem or repurchase the bonds at the stated redemption prices plus accrued interest; and (2) issue and sell refunding bonds as provided under this section to provide funds for the redemption or repurchase. (b) (1) The refunding bonds may be: (i) issued in amounts sufficient to accomplish the redemption or repurchase and in units corresponding to the bonds to be repurchased or refunded; or (ii) issued in an amount sufficient to provide for the refunding or repurchase of several issues of bonds. (2) Bonds initially issued on account of lands purchased in Montgomery County or Prince George’s County may not be refunded or repurchased through the flotation of a single issue of refunding bonds. (c) (1) The refunding bonds may be identified as refunding bonds or designated in any other appropriate fashion. (2) The Commission may determine: (i) the terms and conditions of the bonds; and (ii) the manner, method, and place of sale of the bonds. (3) The maturity date of an issue of bonds may not exceed 60 years from the earliest of the respective dates of issue of the corresponding series of bonds or notes in substitution for which any issue of bonds is issued. (d) The Commission may: (1) sell the bonds, at not less than par value, by competitive or negotiated sale in a manner, for a price, and at rates the Commission determines to be in its best interests; (2) issue the bonds in serial maturity form or with a single fixed date of maturity; (3) make the bonds redeemable wholly or partly by lot or otherwise after a certain period or date; (4) issue the bonds subject to registration as to principal and interest or as to principal only; (5) establish and maintain a sinking fund for the payment of the maturing principal and interest of the bonds; (6) set the interest rate payable on the bonds at the rate the Commission determines to be advantageous and in the public interest or otherwise establish the manner of determining the interest rate; and (7) generally determine all of the provisions of the bonds. (e) (1) Montgomery County and Prince George’s County shall guarantee the payment of principal of and interest on the bonds issued under this subsection by endorsement as provided under § 18–204 of this subtitle. (2) The bonds shall be issued on the full faith and credit of the county guaranteeing them. (3) The principal of and interest on the bonds shall be paid from the proceeds of the collection of the taxes authorized to provide funds for servicing the bonds in substitution for which the bonds are issued. (4) The funds needed for principal and interest payments of the bonds authorized may not be preferred in the division of tax proceeds over the funds needed for principal and interest payment or any other issue of bonds payable.

Md. Code, Land Use § 18-208

(a) (1) The Commission may borrow money to meet its expenses, including debt service for any bonds issued under this title, within either county by issuing tax anticipation notes. (2) The tax anticipation notes shall: (i) bear interest at an annual rate that the Commission determines to be advantageous and in the public interest; and (ii) be signed by the chair and secretary–treasurer of the Commission by manual or facsimile signature. (3) The tax anticipation notes may be issued to any bank, institution, or person willing to lend the money. (b) The Commission may reissue or renew its tax anticipation notes at an interest rate that the Commission determines to be advantageous. (c) The total amount borrowed under this section and outstanding in any fiscal year may not exceed 75% of the total revenues received by the Commission from the taxes imposed and derived during the Commission’s preceding fiscal year under this title. (d) Money borrowed during any fiscal year shall be repaid not later than during the next fiscal year from the revenues derived from the taxes under this title.

Md. Code, Land Use § 18-209

(a) The revenues derived from the collection of the taxes authorized under this title shall pay the principal of and interest on bonds issued under this title. (b) (1) If the revenues from the taxes are inadequate to pay the principal of and interest on the bonds, the county guaranteeing the bonds shall impose, in each year the taxes are inadequate, an additional tax on all assessable property in the portion of the metropolitan district in that county sufficient to make up the deficiency. (2) If the revenues from the additional tax under paragraph (1) of this subsection are inadequate, the county shall impose a tax on all assessable property in the corporate limits of the county sufficient to pay the deficiency in the revenues available to pay the principal of and interest on the bonds. (c) This division may not be construed to modify the limitations on the powers of the Commission to issue bonds under §§ 18–203 through 18–207 of this subtitle or in any other law.

Md. Code, Land Use § 18-210

The principal amount of bonds issued under this title, the interest on the bonds, transfer of the bonds, and any income derived from the bonds, including any profit from the sale or transfer of the bonds, are exempt from State and local taxes.

Md. Code, Land Use § 18-211

The sale of the bonds under this title is exempt from §§ 19–205 and 19–206 of the Local Government Article.

Md. Code, Land Use § 18-301

Any provision of this subtitle or this division that provides that a tax imposed for the Commission shall be imposed and collected as county taxes are imposed and collected, have the same priority rights, bear the same interest and penalties, and in any other respect be treated the same as a county tax: (1) applies only to the authority to enforce and collect the tax imposed for the Commission; and (2) may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax – Property Article.

Md. Code, Land Use § 18-303

Notwithstanding any provision of charter or law, the taxes authorized under this subtitle are not subject to any limitation on the tax rate or tax revenues of Prince George’s County.

Md. Code, Land Use § 18-304

(a) (1) The tax required under this subsection: (i) applies to property in the metropolitan district in Montgomery County; and (ii) shall be imposed whether any bonds have been issued under this title or whether interest is due on any bonds issued under this title. (2) Each year, Montgomery County shall impose on each $100 of assessed valuation of: (i) real property, a tax of 3.6 cents; and (ii) personal property and operating real property described in § 8–109(c) of the Tax – Property Article, a tax of 9 cents. (3) Every 60 days the county shall pay to the Commission the tax collected under this subsection. (4) The Commission may use the revenues from the tax imposed under this subsection, after providing for debt service on bonds issued under Subtitle 2 of this title, to: (i) police the parks or other areas under its jurisdiction; (ii) acquire, develop, beautify, or maintain parks or other areas; or (iii) establish playground and recreational facilities in the parks or other areas. (b) (1) It is the intent of this subsection to provide the Commission with funds to: (i) finance the acquisition of parklands in the metropolitan district in Prince George’s County from current revenues or by the issue of bonds; and (ii) maintain, operate, and develop acquired parklands. (2) The tax required under this subsection: (i) applies to property in the metropolitan district in Prince George’s County; and (ii) shall be imposed whether any bonds have been issued under this title or whether interest is due on any bonds issued under this title. (3) Each fiscal year, Prince George’s County shall impose on each $100 of assessed valuation of: (i) real property, a tax of at least 4 cents; and (ii) personal property and operating real property described in § 8–109(c) of the Tax – Property Article, a tax of at least 10 cents. (4) Every 60 days the county shall pay to the Commission the tax collected under this subsection. (5) The Commission shall use the revenues from the tax imposed under this subsection primarily to pay the principal of and interest on any bonds issued by the Commission for the acquisition of parklands in the metropolitan district in Prince George’s County as authorized under this title. (6) The county shall pay to the Commission the tax collected under this subsection whether any principal or interest is due on any bonds issued for the acquisition of parklands or whether any bonds for that purpose have been issued or are outstanding in the fiscal year in which the tax is collected. (c) (1) The tax authorized under this subsection applies to property in the metropolitan district in Montgomery County and Prince George’s County. (2) Each year the County Council of Montgomery County and the County Council of Prince George’s County may impose an ad valorem tax in addition to all other taxes imposed for the benefit of and on behalf of the Commission. (3) Each county may pay to the Commission the aggregate amount collected under this subsection in the same manner as the county pays other taxes under this subtitle. (4) The Commission shall use the proceeds of the tax under this subsection to: (i) acquire, maintain, develop, and operate the park systems in the counties; and (ii) pay the debt service required by its outstanding bonds or bonds issued in the future. (5) The Commission shall expend or disburse that proportion of tax collected from Montgomery County in Montgomery County and that proportion collected from Prince George’s County in Prince George’s County. (d) (1) The tax authorized under this subsection: (i) applies to property in the metropolitan district in Montgomery County; and (ii) shall be in lieu of, and in complete satisfaction of, any obligations of Montgomery County to pay for maintenance of the Commission’s park system in accordance with Chapter 761, § 8 of the Acts of 1953 and all agreements executed under the terms of that law. (2) Each year, in addition to the tax imposed under subsection (a) of this section, Montgomery County shall impose on each $100 of assessed valuation of: (i) real property, a tax of 0.8 cents; and (ii) personal property and operating real property described in § 8–109(c) of the Tax – Property Article, a tax of 2 cents. (e) A tax authorized under this section shall: (1) be imposed and collected as county taxes are imposed and collected; (2) have the same priority rights as county taxes; (3) bear the same interest and penalties as county taxes; and (4) be treated the same as county taxes in every other respect. (f) (1) (i) At least 30 days before the end of the fiscal year, the Commission shall certify and submit to the appropriate fiscal officers of the counties the net unexpended balances from money received by the Commission from taxes imposed under this section. (ii) In Montgomery County, the Commission also shall furnish at the time requested by the County Council an estimate of unexpended balances as of the end of the fiscal year as information for the county’s tax resolution. (2) To calculate the net unexpended balance for each county, the Commission shall deduct, from its actual unexpended cash receipts from taxes collected under this section, an amount equal to the sum of: (i) the debt service for the next succeeding fiscal year on bonds issued by it and outstanding with respect to property acquired by it in the county; (ii) the Commission’s fixed obligations under contracts the first 6 months of the fiscal year; (iii) the amounts credited to the Commission’s self–insurance fund; (iv) $200,000 with respect to Montgomery County; and (v) $150,000 with respect to Prince George’s County. (3) (i) Subject to paragraph (4) of this subsection, when the county receives the certification from the Commission of its net unexpended balance with respect to that county as calculated under paragraph (2) of this subsection, the county may: 1. deduct the net unexpended balance from its estimate of the amount of money to be raised in the next succeeding fiscal year by taxes collected under this section; and 2. impose the tax for the next succeeding fiscal year at a rate that the county estimates will produce the amount calculated under item 1 of this subparagraph. (ii) The amount calculated under subparagraph (i)1 of this paragraph shall be the amount the county is obligated to pay the Commission in that fiscal year under this section. (4) The tax rate may not be reduced under this subsection to a rate insufficient to pay debt service on bonds issued by the Commission and guaranteed by the county.

Md. Code, Land Use § 18-305

(a) Whenever bonds that the Commission issues under Subtitle 2 of this title for acquisition of property in Montgomery County are sold, the Commission shall promptly certify to the county the amount of bonds issued, the rate of interest, and the maturities. (b) The revenue from the tax under this section shall be the primary source of revenue for the payment of the principal of and interest on the bonds. (c) While any bond is outstanding and unpaid, the county shall impose on all property in the county in the metropolitan district an annual tax in an amount sufficient to pay the principal of and interest on the bonds. (d) The tax shall: (1) be imposed and collected as county taxes are imposed and collected; (2) have the same priority rights as county taxes; (3) bear the same interest and penalties as county taxes; and (4) be treated the same as county taxes in every other respect. (e) Montgomery County shall: (1) collect the tax; and (2) remit to the Commission the tax collected every 60 days.

Md. Code, Land Use § 18-306

(a) The tax required under this section applies to property in Prince George’s County. (b) Each fiscal year, Prince George’s County shall impose on each $100 of assessed valuation of: (1) real property, a tax for recreation of at least 2 cents; and (2) personal property and operating real property described in § 8–109(c) of the Tax – Property Article, a tax for recreation of at least 5 cents. (c) Every 60 days the county shall pay to the Commission the tax collected under this section. (d) The Commission shall use the revenues from the tax imposed under this section to finance its adopted budget to regulate, operate, and maintain recreation functions, programs, facilities, and personnel in Prince George’s County as the Commission determines.

Md. Code, Land Use § 18-307

(a) The tax required under this section applies to property in the regional district in Montgomery County and Prince George’s County. (b) The purpose of the tax required under this section is for paying the current operating or administrative expenses of the Commission, including the cost of: (1) the development of any part of the plan of the regional district; and (2) the exercise of the powers and duties of the Commission. (c) Each year, each county shall impose on each $100 of assessed valuation of: (1) real property, a tax of 1.2 cents; and (2) personal property and operating real property described in § 8–109(c) of the Tax – Property Article, a tax of 3 cents. (d) (1) There is an administrative fund of the Commission. (2) The administrative fund consists of: (i) the revenues from the tax imposed under this section that are paid to the Commission; and (ii) additional money appropriated or contributed to the Commission for operating or administrative purposes by the two counties, the General Assembly of Maryland, the United States, or private donors. (3) Operating and administrative expenses of the Commission shall be limited to the money in the administrative fund. (e) A tax required under this section shall: (1) be imposed and collected as county taxes are imposed and collected; (2) have the same priority rights as county taxes; (3) bear the same interest and penalties as county taxes; and (4) be treated the same as county taxes in every other respect. (f) (1) At least 30 days before the end of the fiscal year, the Commission shall certify and submit to the appropriate fiscal officers of the counties the unexpended balances from money received by the Commission from the tax imposed under this section. (2) (i) If the unexpended balance with respect to either county exceeds the sum of $100,000, that county may: 1. deduct the excess from its estimate of the amount of money to be raised in the next succeeding fiscal year by the imposition of the tax imposed under this section; and 2. impose the tax for the next succeeding fiscal year at a rate that the county estimates will produce the amount calculated under item 1 of this subparagraph. (ii) The amount calculated under subparagraph (i)1 of this paragraph shall be the amount the county is obligated to pay the Commission for administration in that fiscal year under this section. (3) On or before the 30th day of the month immediately before the beginning of the fiscal year, the Montgomery County Council and the Prince George’s County Council shall set the rate of the tax as authorized under this section. (4) On or before the 5th day of the month immediately before the beginning of the fiscal year, the Commission shall submit to each county council: (i) its complete budget estimates for the next fiscal year; and (ii) statements that justify the administrative budget and administrative tax rate requested by the Commission. (5) The Commission may use any Commission money in excess of the amount necessary for operating and administrative purposes or not specifically pledged by law in the respective counties of the regional district, in the same proportion as they were collected from these counties, to acquire, develop, maintain, and operate parks in the counties. (6) The Commission may use any funds not collected in the counties for the best interests of the regional district.

Md. Code, Land Use § 18-308

(a) (1) The Montgomery County Council shall impose against all of the property assessed for the purposes of county taxation an annual tax of: (i) not less than 0.4 cents or more than 1.2 cents on each $100 of assessed valuation of real property; and (ii) not less than 1 cent or more than 3 cents on each $100 of assessed valuation of personal property and operating real property described in § 8–109(c) of the Tax – Property Article. (2) The County Council shall impose the tax even if no interest is due on the bonds or notes or no bonds or notes have been issued under Subtitle 2 of this title. (3) Subject to the limits in paragraph (1) of this subsection, if a tax is imposed under this section, the County Council shall continue to impose a tax sufficient to pay the interest on the bonds as the interest comes due and to pay the principal of the bonds as they mature. (4) The County Council does not need to impose the tax required under this section if money is available to make the payments in any year and have been applied to or authorized for payment by the Commission. (5) Every 60 days, the county shall remit the tax collected under this section to the Commission. (6) The Commission may use any proceeds from the tax that are not used for debt service on the principal and interest of the bonds for: (i) the Advance Land Acquisition Revolving Funds under Subtitle 4 of this title for the uses specified in this section and Subtitle 4 of this title; or (ii) payment of debt service bonds issued under this section. (b) If the Prince George’s County Council has approved the issue and sale of bonds under Subtitle 2 of this title, the County Council shall impose an annual amount on all property assessed for the purposes of county taxation that is sufficient to pay the interest on the bonds as they become due and to pay the principal of the bonds as they mature. (c) Subject to § 18–303 of this subtitle, a tax authorized under this section shall: (1) be imposed and collected as county taxes are imposed and collected; (2) have the same priority rights as county taxes; (3) bear the same interest as county taxes; and (4) be treated the same as county taxes in every other respect.

Md. Code, Land Use § 18-309

(a) (1) Subject to subsection (b) of this section, the Commission may enter into an agreement with the owner of a facility for the generation of electricity that locates in Prince George’s County for a negotiated payment by the owner in lieu of taxes imposed on real or personal property of the facility under this subtitle. (2) An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement: (i) the owner shall pay a specified amount each year in lieu of the payment of taxes imposed on real or personal property under this subtitle; and (ii) all or a specified part of the real or personal property at the facility shall be exempt from taxes imposed on real or personal property under this subtitle for the term of the agreement. (3) An agreement for a negotiated payment in lieu of taxes under this section shall: (i) be recorded in the land records of Prince George’s County; and (ii) require that the obligation of the owner of a facility for the generation of electricity to make, in a timely manner, a payment in lieu of taxes: 1. be guaranteed by appropriate entities affiliated with the owner of the facility; 2. be a covenant running with the land; 3. create a lien attached to the property and fixtures of the facility that is enforceable in accordance with the Maryland Contract Lien Act; and 4. be secured by a security interest in all or a specified part of the personal property of the owner of the facility that is perfected and enforceable in accordance with Title 9 of the Maryland Uniform Commercial Code. (b) Before entering into or amending an agreement for a negotiated payment in lieu of taxes under this section, the Commission shall obtain: (1) certificates endorsed by the Secretary–Treasurer of the Commission and the Director of Finance of Prince George’s County affirming that the terms of the agreement are reasonably expected to generate more revenue for the Commission than would be generated if the facility for the generation of electricity did not locate in Prince George’s County; and (2) the affirmative approval of the terms of the agreement by the County Executive, County Council, and Planning Board of Prince George’s County, as evidenced by: (i) an executive order of the County Executive; (ii) a resolution of the County Council; and (iii) a resolution of the Planning Board. (c) Except as otherwise provided in an agreement under this section, a payment in lieu of taxes that the Commission receives shall be distributed to the funds of the Commission in the same proportion that the taxes imposed on real or personal property under this subtitle are distributed during the fiscal year when the payment is received. (d) As specified in an agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the real or personal property at a facility for the generation of electricity that locates in Prince George’s County is exempt from the taxes imposed on real or personal property under this subtitle.

Md. Code, Land Use § 18-310

The Commission may not enter into an agreement with Prince George’s County to pay all or a portion of the property taxes levied by the county under §§ 18–304, 18–306, and 18–307 of this subtitle on the tax increment in an extraordinary development district in the county to the county for deposit into a special fund for an extraordinary development district under § 12–210 of the Economic Development Article until: (1) the governing body of Prince George’s County has adopted a resolution designating the extraordinary development district; and (2) the Commission has adopted a resolution approving the agreement.

Md. Code, Land Use § 18-401

(a) In this section, “Fund” means an Advance Land Acquisition Fund. (b) There is an Advance Land Acquisition Fund in each county. (c) The purpose of each Fund is to purchase land and related facilities consistent with the purposes of this section and §§ 18–402 and 18–403 of this subtitle. (d) The Commission shall administer each Fund. (e) Each Fund is a special, nonlapsing fund that is not subject to reversion under § 7–302 of the State Finance and Procurement Article or provisions of this division relating to unexpended balances. (f) Each Fund consists of: (1) money allocated to the Fund for the respective county in the annual budgets of the Commission under Subtitle 1 of this title; (2) proceeds of bonds issued under this section and allocated to the Fund; (3) investment earnings of the Fund; and (4) any other money from any other source accepted for the benefit of the Fund. (g) Any investment earnings of a Fund shall be paid into the Fund. (h) Expenditures from a Fund may be made only in accordance with this section and §§ 18–402 and 18–403 of this subtitle. (i) (1) At any time after acquiring land, on repayment to the Commission of the amount disbursed by the Commission for the land plus interest, the Commission may transfer the land to: (i) a construction agency of the State; (ii) Montgomery County; (iii) Prince George’s County; (iv) the redevelopment authority of Prince George’s County; (v) the revenue authority of Prince George’s County; or (vi) a municipal corporation or governed special taxing district in Montgomery County or Prince George’s County. (2) The Commission shall place any amount received in repayment for land in the Fund. (3) (i) If the State construction agency for Montgomery County or a municipal corporation or governed district in Montgomery County determines that acquired land is not required for a public use specified on the county’s plan required under § 18–402(b) of this subtitle, the Commission may use the land as a part of its park system. (ii) A use of land by the Commission for park or recreation purposes under subparagraph (i) of this paragraph is not a dedication for these purposes. (iii) If the Commission at any time determines that the land is not needed for park purposes, the Commission may dispose of the land in the manner provided for elsewhere in this division. (4) (i) If the State construction agency for Prince George’s County or a municipal corporation or governed district in Prince George’s County, the redevelopment authority for Prince George’s County, or the revenue authority of Prince George’s County determines that acquired land is not required for public use, the Commission may use the land as a part of its park system, subject to the approval of the Prince George’s County Council. (ii) A use of land by the Commission for park or recreation purposes under subparagraph (i) of this paragraph is not a dedication for these purposes. (iii) If the Commission at any time determines that the land is not needed for park purposes, the Commission may dispose of the land in the manner provided for elsewhere in this division. (j) (1) (i) The Commission may issue and sell bonds in amounts it considers necessary for the purposes of the Funds. (ii) In Prince George’s County, the Commission’s issuance and sale of bonds concerning the county is subject to approval by the County Council. (2) (i) Subject to subparagraph (ii) of this paragraph, the amount of the bonds outstanding at any time may not exceed an amount that is redeemable within 30 years from the date of issue by a tax of 1.2 cents on each $100 assessed valuation of real property in Montgomery County and Prince George’s County and 3 cents on each $100 assessed valuation of personal property and operating real property described in § 8–109(c) of the Tax – Property Article. (ii) To determine the amount of bonds outstanding under subparagraph (i) of this paragraph, the Commission may assume: 1. future imposition of the tax at the rate established by each county; 2. 100% collection of the tax in each fiscal year; and 3. the assessed value of property at the time the bonds are issued will remain constant. (3) The provisions of Subtitle 2 of this title relating to form, interest rate, sale, redemption, guaranty, and liability apply to bonds issued under this subsection.

Md. Code, Land Use § 18-402

(a) The Commission may include in its annual budgets provisions for acquiring land needed for public uses in Montgomery County, including: (1) State highways, streets and roads, and mass transit facilities, including busways and light rail facilities; (2) schools; (3) libraries; (4) parks and recreation centers; and (5) government buildings. (b) (1) The Commission shall show each public use to be acquired under this subtitle on the Commission’s general or adopted plan for the physical development of the regional district. (2) An acquisition by the Commission under this section shall receive approval by formal resolution of the district council of Montgomery County. (c) A public use that is not a State highway, street, road, or mass transit facility may not be within a public construction program at the time that the Commission acquires the land. (d) The Commission may not acquire a school site under this section without the prior approval of the Montgomery County Board of Education.

Md. Code, Land Use § 18-403

(a) The Commission may acquire land in Prince George’s County that is needed for State highways, streets, roads, or mass transit facilities that are shown on adopted and approved master plans and are included in the Maryland Transportation Plan described in § 2–103.1 of the Transportation Article. (b) (1) The Commission may include in its budget provisions for acquiring land needed for public uses in Prince George’s County, including: (i) schools; (ii) libraries; (iii) recreation centers; (iv) health services facilities; and (v) elder care facilities. (2) The Commission may not acquire land for any project that is in the capital budget of the approved capital improvement program of Prince George’s County. (c) All land acquisitions by the Commission in Prince George’s County are subject to enactment of a local law by the Prince George’s County Council.

Md. Code, Land Use § 18-404

(a) (1) On request by the Commission, Montgomery County and Prince George’s County may grant money to the Commission for any of the purposes of Subtitles 2 and 3 of this title. (2) The Commission shall use the money granted under this subsection in the county making the grant. (3) (i) Each year, Montgomery County may not grant more than one–half of the county’s share of the State income tax plus one–half the profits of the county dispensary distributed to the county. (ii) Each year, Prince George’s County may not grant more than one–half of the county’s share of the State income tax. (b) The governing body of Montgomery County or Prince George’s County may convey, lease, or enter into a contract or agreement with the Commission for use, development, and maintenance by the Commission of county property for the purposes of this division.

Md. Code, Land Use § 18-501

(a) In this subtitle the following words have the meanings indicated. (b) “Payment date” means the date of the Commission’s check. (c) “Proper invoice” means an invoice that: (1) contains: (i) the contractor’s federal employer identification number or Social Security number; and (ii) the contract or purchase order number or other description of the contract; and (2) contains or is accompanied by substantiating information and documentation as required by regulation or contract. (d) “Receipt date” means the date that a proper invoice is received by the Commission.

Md. Code, Land Use § 18-502

It is the policy of the Commission that payment under an authorized, written procurement contract shall be made by the Commission to the contractor within 30 days after the receipt date of a proper invoice.

Md. Code, Land Use § 18-503

An amount due and payable under an authorized, written procurement contract and in accordance with law that remains unpaid for more than 45 days after the receipt date shall accrue interest: (1) for the period that begins 31 days after the receipt date; and (2) at the rate specified in § 11–107(a) of the Courts Article.

Md. Code, Land Use § 18-504

The Commission is not liable for the payment of interest under this subtitle: (1) if a proper invoice for accrued interest is not submitted within 30 days after the payment date of the amount on which the interest accrued; (2) for more than 1 year and 31 days after the receipt date; (3) on amounts representing unpaid interest; or (4) if the Commission determines there is a dispute regarding any material factor in the contract or purchase order.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatutesFetched: 10/16/2026

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