Municipal public services shall qualify for County reimbursement if the following conditions are met:
(1) the municipality provides the service to its residents and taxpayers;
(2) the service would be provided by the County if it were not provided by the municipality;
(3) except for police services, the service is not actually provided by the County within the municipality;
(4) the comparable County service is funded from tax revenues derived partially from taxpayers in the participating municipality; and
(5) the municipality actually funds the service. (1974 L.M.C., ch. 7, § 1; 2022 L.M.C., ch. 7, §1; 2023 L.M.C., ch. 21, § 1.)
Editor’s note—See County Attorney Opinion dated 7/1/08 discussing the criteria for a municipality to qualify for tax duplication payments and a tax setoff when it performs similar services and programs to the County.