(a) The County Council of Anne Arundel County may impose a direct tax on property in a shore erosion control district to: (1) repay a loan made to the county by the State under § 8-1005 of the Natural Resources Article for the construction of an erosion control project for the benefit of a shore erosion control district; and (2) pay for maintenance, repair, and reconstruction of erosion control projects. (b) A tax under this section: (1) shall be imposed and collected as county taxes are imposed and collected; (2) shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes; and (3) may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax - Property Article.
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