Maryland Governor - Executive and Administrative Departments Section 14-207

      The governing body of any county or municipality may adopt a resolution creating a special fund described in § 14-206(3)(ii) of this subtitle with respect to a development district, even though no bonds authorized by this subtitle have been issued by such county or municipality with respect to that development district or are then outstanding. The taxes allocated to such special fund by § 14-206(3)(ii) of this subtitle shall thereafter be paid over to such special fund, as long as such resolution remains in effect. Any taxes that could have been allocated to the special fund authorized by § 14-206(3)(ii) of this subtitle and that have actually been set aside for that purpose, after July 1, 1980, by a county or municipality in its budget may be placed in the special fund created after that date under this section or under § 14-206(3)(ii) of this subtitle.