§ 21-803

(a) The governing body of Anne Arundel County may:

(1) establish special taxing districts; and

(2) impose ad valorem taxes on all real property in a special taxing district at a rate sufficient to provide adequate annual revenue to pay the principal of and interest on any bonds or other obligations of the county issued to finance the design, acquisition, establishment, improvement, extension, operation, or alteration of public parking facilities or pedestrian malls.

(b) Ad valorem taxes imposed under this section shall be imposed in the same manner, on the same assessments, for the same period, and as of the same date of finality as county real property taxes.