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84 Maryland Attorney General Reports and Opinions 1 (1999)

handle is hein.sag/sagmd0022 and id is 1 raw text is: Cite as: 84 Opinions of the Attorney General (1999) [Opinion No. 99-001 (January 22, 1999)1 TAXATION) PUBLIC LIBRARIES) COUNTIES) STATE AND CERTAIN LOCAL JURISDICTIONS HAVE POWER TO LEVY SPECIAL TAX OR CREATE BENEFIT ASSESSMENT DISTRICTS FOR THE BENEFIT OF PUBLIC LIBRARIES April 16, 1999 Mr. James H. Fish Director, Baltimore County Public Library You have requested our opinion on certain legal issues relating to the funding of public libraries. On behalf of the Maryland Public Library Administrators, you asked whether State law allows the State or political subdivisions to: 1. Levy a special tax, with the resulting revenues dedicated to public libraries; or 2. Create a benefit assessment district to fund public library services. It is our opinion that the State, as well as two counties and Baltimore City, have the authority to levy a special tax that could generate revenues dedicated to public libraries. The State could create special assessment districts to fund public library services by public general law. Counties with home rule and Baltimore City have the power to create such districts. In counties without home rule, the State could create such districts by public local law.