Maryland Environment Section 7-411

      (a)      The Service may apply to the Board for a certificate for one or more sites.

      (b)      The Board may direct the Service to prepare and submit a proposal for acquisition or utilization or both of any inventoried site. The Board may further direct the Service to perform any act authorized by Subtitle 1 of Title 3 of the Natural Resources Article to implement the proposal if a certificate is issued.

      (c)      When the Service acts with respect to a site for which a certificate has been issued, §§ 3-102(c) and 3-104(v) of the Natural Resources Article do not apply.

      (d)      (1)      If the Service owns a site or property on a site that is not, because of its ownership, subject to ordinary local taxes, and if a certificate has been issued for the site, the Service shall make payments in lieu of taxes to the subdivision in which the site is located.

            (2)      The cost of these payments shall be included as a part of project costs in the accounts of the Service and may be recovered by the Service from the users of the facilities on the site.

            (3)      Payment shall equal the amount of ordinary local taxes that would be due if the property were subject to taxation.

            (4)      Immediately upon acquisition of an interest in any site or property on a site, the Service shall request the State Department of Assessments and Taxation to certify to the local taxing authority the assessment associated with the property.