Section 16-401 – Construction of Subtitle

    This subtitle shall be liberally construed.

Section 16-402 – Limited Purpose

    A county or municipality may use the taxing and borrowing authority granted under this subtitle only for the general protection and preservation of the public safety, peace, health, and welfare by providing its destitute and unemployed residents with:         (1)    assistance, food, shelter, supplies, necessities, and other relief, either alone or in conjunction and cooperation with the […]

Section 16-403 – Local Enactment Required

    To exercise the authority granted under this subtitle, the governing body of a county or municipality shall enact a motion, a resolution, or an ordinance stating that the county or municipality has determined to exercise the authority granted under this subtitle and binds itself to fulfill all obligations incurred under this subtitle.

Section 16-404 – Authority to Impose Property Tax

    (a)    A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county’s or municipality’s property tax.     (b)    A tax imposed under this section may not exceed:         (1)    3.2 cents on each $100 of assessment of real property; or         (2)    8 cents on each $100 of assessment […]

Section 16-405 – Authority to Borrow Money

    (a)    This section does not apply to Baltimore City.     (b)    A county or municipality may borrow money under this subtitle on its full faith and credit.     (c)    A county or municipality may issue individual notes, certificates of debt, or other evidence of indebtedness for any amount borrowed under this subtitle.     (d)    Subject to the limits in this subtitle, the […]

Section 16-406 – Incidental Powers

    The governing body of a county or municipality may exercise any incidental powers necessary to carry out the express powers granted in this subtitle.

Section 16-407 – Administration of Revenue

    The administration, expenditure, and accounting of all money raised, borrowed, or obtained by a county or municipality under this subtitle is subject to the control of the governing body of the county or municipality or the public body that the governing body designates.