(a) In this section, "official" includes a member of the governing body of a special taxing district. (b) This section applies to a special taxing district that: (1) Is a unit of government responsible for an area situated solely within a single county; (2) Has a governing body elected independently of the county government; (3) Is financed with revenues secured wholly or partly from special taxes or assessments imposed on real property situated in the district; (4) Performs municipal services for the residents of the district; and (5) Was not created for a limited or special purpose. (c) (1) Subject to paragraph (2) of this subsection, an official of a special taxing district, while acting in a discretionary capacity, without malice, and within the scope of the official's authority, is immune in an official or individual capacity from civil liability for any act or omission. (2) An official of a special taxing district is not immune from liability for negligence or any other tort that arises from the operation of a motor vehicle except as to any claim for damages in excess of the limits of any applicable policy of motor vehicle liability insurance. (d) (1) Subject to paragraph (2) of this subsection, a special taxing district shall provide a defense for an official of the special taxing district for any act or omission that is without malice and that arises within the scope of the official's authority. (2) A special taxing district shall provide only a defense for an official of the special taxing district for negligence or any other tort that arises from the operation of a motor vehicle as to any claim for damages in excess of the limits of any applicable policy of motor vehicle liability insurance. (e) A special taxing district may spend revenues for the purposes specified in this section.
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