§21–306.

    (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.