§ 30A-6. County tax rate in certain municipalities.

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(a) Reduced tax rate. Pursuant to section 6-305 of the Tax-Property Article, Annotated Code of Maryland, before June 30 the county council may set for the coming taxable year a general county property tax rate on assessments of properties in any municipality at a rate that is less than the general county tax rate on assessments of properties in parts of the county outside of the municipality if the municipality:
(1) Lies partly in Montgomery County and partly in another county;
(2) Performs fire and rescue services in whole or in part in lieu of the county performing those services; and
(3) The conditions in subsection (d) are met.
(b) Performance of services. The municipality may perform fire and rescue services by actually providing the services or by paying for all or part of the costs and expenses of fire and rescue services.
(c) Amount of tax rate. The general County property tax rate on assessments of properties in the municipality must be less than the general County property tax rate on assessments outside of the municipality by the amount of the tax rate established for the Fire Tax District for the same taxable year.
(d) Conditions for reduced rate. The municipality, on or before June 15, must present satisfactory written evidence to the County Council demonstrating that the municipality for the coming taxable year:
(1) Has levied a general municipal property tax on all assessments of properties in the municipality equal to the tax rate proposed to be set for the Fire Tax District for the coming taxable year; and
(2) Will collect and remit to Montgomery County the full amount of taxes imposed on assessments of properties in the municipality under paragraph (d)(1) in partial payment of the costs and expenses of providing fire and rescue services in the municipality.
(e) Allocation of funds. Taxes received from the municipality must be allocated by the County as follows:
(1) Taxes on assessments of properties in the Montgomery County section of the municipality will be placed in the General Fund.
(2) Taxes on assessments of properties in the other county's section of the municipality will be placed in the Fire Tax District Fund. (1986 L.M.C., ch. 59, § 1; 1992 L.M.C., ch. 8, § 1.)
Editor's note-1992 L.M.C., ch. 8, amending § 30A-6, became effective July 1, 1993.

                    
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