Maryland Maryland-National Capital Park and Planning Commission Section 6-107

      (a)      For the purpose of paying the current operating or administrative expenses of the Commission, including the cost of the development of the plan of the regional district or any part of the plan and including the cost of the exercise of the powers and functions granted to the Commission, there shall be levied annually against all the assessable property within the regional district by Montgomery and Prince George's counties, respectively, a tax of 1.2 cents on each $100 of assessable real property within the regional district and 3 cents on each $100 of assessable personal property and operating real property described in § 8-109(c) of the Tax - Property Article. Each of the counties in each annual levy, except as hereinafter provided, shall levy the tax on all property in its county within the regional district, both real and personal, assessed for county tax purposes. These taxes shall be levied and collected as county taxes are levied and collected; and they shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes. The proceeds of the collection of the tax shall be paid to the Commission and constitute the administrative fund of the Commission. The expenditures of the Commission for operating or administrative purposes shall be within the amount of the fund, together with additional funds appropriated or contributed for these purposes by the two counties, the General Assembly of Maryland, the United States, or private donors.

      (b)      If by decree of court the provisions of subsection (a) of this section for a tax should be permanently enjoined or otherwise invalidated, so that the County Council of Montgomery County and the County Council of Prince George's County can no longer levy and collect the tax as provided for in the subsection, then the repeal of § 5 of Chapter 448 of the Laws of the General Assembly of Maryland of 1927, by Chapter 714 of the Acts of the General Assembly of 1939, and by Chapter 992 of the Acts of the General Assembly of 1943, shall terminate; and the repeal shall be treated as no longer in effect, and § 5 of Chapter 448 of the Acts of 1927 shall be deemed reenacted and in full force and effect.

      (c)      At least 30 days prior to the end of the fiscal years of Montgomery and Prince George's counties, respectively, the Commission shall certify and submit to the appropriate fiscal officers of the counties the unexpended balances in the hands of the Commission from moneys received by the Commission from the administrative taxes theretofore levied by the counties, respectively, as hereinabove provided. If the unexpended balance with respect to either county exceeds the sum of $100,000, that county may deduct the excess from its estimate of the amount of money which will be raised in the next succeeding fiscal year by the levy of the administrative tax; and the county in that fiscal year may levy the tax at a rate which the county estimates will produce an amount equal to the difference so arrived at, which amount will then be the amount which the county is obligated to pay the Commission for administration in that fiscal year pursuant to this section.

      (d)      The Montgomery County Council and the Prince George's County Council are authorized and directed to fix the amount of the administrative tax authorized in this section on or before the 30th day of the month immediately prior to the month in which the Commission's fiscal year begins. On or before the 5th day of that month prior to the beginning of the Commission's fiscal year, the Commission shall submit to each County Council its complete budget estimates for the forthcoming fiscal year along with suitable statements in justification of the administrative budget and tax rate requested by the Commission.

      (e)      Any funds over and above that necessary for operating and administrative purposes and any other funds not specifically pledged by law which remain in the hands of the Commission may be used in the respective counties of the regional district, in the same proportion as they were collected from these counties, for the purchase, development, maintenance, and operation of parks therein. Any funds not collected in the counties may be used by the Commission in its discretion for the best interests of the regional district.