Maryland County Commissioners Section 161

      (a)      Territory within each subdivision of land in any county of this State, and abutting or bordering upon the Chesapeake Bay tributaries or any other stream or body of water in this State, as shown by the plats of the respective subdivisions recorded among the land records of the county are respectively created separate taxing and assessment districts. Each district, for the purposes of this subtitle, shall bear the name of the subdivision out of which it is created.

      (b)      The provisions of this subtitle relating to the establishment of erosion prevention works are supplemental to the Natural Resources Article provisions relating to the establishment of shore erosion control projects.