Maryland Code § LG-21-401

Section LG-21-401
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For the purposes stated in § 21-402 of this subtitle, a municipality may:
(1) by ordinance or resolution, establish special taxing districts; and
(2) impose ad valorem taxes on all real and personal property in a
special taxing district at a rate sufficient to provide adequate annual revenues to pay:
(i) the principal of and interest on any bonds or other
obligations of the municipality issued for the purpose for which the special taxing
district was established, as the principal and interest become due; and
(ii) the costs of operating and maintaining facilities and
activities for which the special taxing district was established.

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