Maryland Corporations - Municipal Section 27
§ 27.
  (a)   Subject to the provisions of subsection (b) of this section, the county governing body shall defray the expenses of:
    (1)   The referendum election;
    (2)   The original election of officers; and
    (3)   The reasonable costs of any third party consultants hired by the county governing body to analyze issues related to the proposed incorporation.
  (b)   If the referendum vote results in incorporation, the municipal corporation shall repay the total amount of the expenses specified in subsection (a) of this section to the county governing body, within 1 year following the effective date of the incorporation.
  (c)   After 1 year from the effective date of the incorporation, a county governing body may withhold any payments due to the municipal corporation for purposes of satisfying any unpaid expenses specified in subsection (a) of this section.