Section 21-306 - Erosion control tax in Anne Arundel County(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.Amended by 2022 Md. Laws, Ch. 99, Sec. 1, eff. 6/1/2022.Amended by 2022 Md. Laws, Ch. 98, Sec. 1, eff. 6/1/2022.Revised and recodified by 2013 Md. Laws, Ch. 119, Sec. 2, eff. 10/1/2013.