Ocean City v. Worcester County
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In this dispute between a municipality seeking tax setoffs and a county that refused to grant them, the Court of Appeals affirmed the conclusion of the court of special appeals that Md. Code Tax-Prop. ** 6-305 and 6-306 do not fall within a category of constitutionally prohibited legislation, holding that the provisions are permissible within the scope of article XI-E, 1 of the Maryland Constitution.
Ocean City, the second largest municipality in Worcester County, repeatedly requested tax setoffs for the money that the city spent on governmental services, such as fire, police, and ambulance services. In lieu of granting Ocean City's requested tax setoffs, Worcester County provided discretionary funding to the city in the form of annual grants. Ocean City then filed this action seeking a declaratory judgment that TP 6-305 and 6-305, which granted the county the ability to deny municipal tax setoff requests, were unconstitutional as violating Md. Const. Art. XI-E, 1. The circuit court granted summary judgment in favor of Worcester County. The court of special appeals affirmed. The Court of Appeals affirmed, holding that TP 6-305 and 6-306 are constitutional within the language of Article XI-E, Section 1.
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