(2006)

Dear Janet S. Owens

You have requested our opinion concerning the "system of charges" that a local government is authorized to impose for stormwater management programs under the Annotated Code of Maryland, Environment Article ("EN"), § 4-204(d). Specifically, you ask: (1) whether the authorized charges are in the nature of a regulatory fee or a tax; (2) if the authorized charges are in the nature of a tax, whether the tax would be an ad valorem property tax or an excise tax; and (3) if the authorized charges are an excise tax, whether that tax may be assessed other than on submission of a…