Manhattan Beach, a quiet residential community in Severna Park, Maryland, is bordered by Cypress Creek, the Magothy River, Dividing Creek and Governor Ritchie Highway (Maryland-2). Auto access from Ritchie Highway at Jones Station Road is limited to tree-lined Manhattan Beach Road. Residents organized the Manhattan Beach Civic Association (MBCA) in 1929. Manhattan Beach became a Special Community Benefit District within Anne Arundel County on May 15, 1992. Neighborhoods within the community–Manhattan Manor, Manhattan Woods, Oak Grove, Buckingham Estates and Windrush Farm—are included in the district, with MBCA acting as administrator. All property owners in the special tax benefit district are assessed an annual tax of $25 as part of their county property taxes. Anne Arundel County returns the aggregated funds to the MBCA for Community Center maintenance, insurance and community upkeep.