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Section 25-103 - Ad Valorem Tax -- Areas Without Tax — Maryland Law | CourtGPT
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  8. Section 25-103 - Ad Valorem Tax -- Areas Without Tax
Maryland Legal Code

Section 25-103 - Ad Valorem Tax -- Areas Without Tax

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(a) The intent of this section: (1) is to declare the effect of the Acts of the General Assembly that have added area or property to the sanitary district on the conditions provided in this section; and (2) is not to amend any of the conditions established by these Acts. (b) Until the Commission begins, extends, or acquires a water or sanitary sewer system in an area or property added to the sanitary district and makes water or sewer service available to the properties in the area: (1) the Commission may not seek the imposition of an ad valorem tax on that area or property; and (2) the area or property added to the sanitary district is included in the sanitary district for all purposes of this division, except as a taxing district.