Ocean City v. Worcester Cnty.

Mayor and City Council of Ocean City, et al. v. Commissioners of Worcester County, Maryland, et al., No. 52, September Term, 2020. Opinion by Getty, J. MARYLAND CONSTITUTION – ARTICLE XI-E, § 1 – HOME RULE AMENDMENT – TAX SETOFFS The Court of Appeals held that Md. Code (1986, 2019 Repl. Vol.), Tax-Prop. (“TP”) §§ 6- 305 and 6-306 do not violate Article XI-E, § 1 of the Maryland Constitution. The Court determined that, under the test set forth in Birge v. Town of Easton,

274 Md. 635

(1975), TP §§ 6-305 and 6-306 do not “relat[e] to the incorporation, organization, government, or affairs” of any…