Md. Code, Tax - Property § 12-113

(a) In Harford County the collector shall deposit proceeds from recordation tax at the rate of $2.20 in a special capital improvement fund to be used to pay school bonds issued on the faith and credit of Harford County after January 1, 1959. After the debt service for the current fiscal year has been met, the money collected from this tax at the rate of $2.20 shall be credited for the purpose of financing:

(1) new school construction;

(2) major improvements and capital improvements to existing school facilities;

(3) portable classrooms; or

(4) any combination of these purposes.

(b) In Harford County the collector shall deposit proceeds from recordation tax at the rate of 55 cents in a fund for open–spaces land and recreation to be disbursed as authorized by the governing body of the county:

(1) to purchase park lands and develop park and recreation facilities as separate units or as a part of a public school facility;

(2) to pay loans made for the purposes of item (1) of this subsection;

(3) to match any funds provided for the purposes of item (1) of this subsection by any municipal corporation in the county, subject to an agreement between the county and the municipal corporation; or

(4) to construct a new headquarters facility in the immediate vicinity of the alms housekeeper’s residence on Tollgate Road, if the architectural integrity of the housekeeper’s residence is not affected by the construction.