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Ch. 13
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376
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LAWS OF MARYLAND
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In subsection (b) of this section, the present
language is clarified to indicate that the
payment of property taxes is mandatory. This
conforms with present Administrative practice
and, although couched in permissive language,
the apparent intent of present §75.
The only other changes are in style.
8-307. ASSESSMENTS BY SPECIAL TAX DISTRICT ON PROPERTY
ACQUIRED.
(A) GENERAL RULE.
(1) SUBJECT TO PARAGRAPH (2) OF THIS
SUBSECTION, IF ANY PROPERTY ACQUIRED UNDER THIS SUBTITLE
IS SUBJECT TO A FRONT-FOOT OR OTHER BENEFIT ASSESSMENT
LEVIED BY A SPECIAL TAX DISTRICT, THE AMOUNT OF THE
ASSESSMENT UNPAID AT THE DATE OF THE ACQUISITION,
INCLUDING ANY INTEREST ON THE ASSESSMENT ACCRUED TO THAT
DATE, IMMEDIATELY BECOMES DUE AND PAYABLE TO THE SPECIAL
TAX DISTRICT AND CONSTITUTES A LIEN AGAINST THE
PROPERTY.
(2) IF THE PROPERTY ACQUIRED IS ONLY A PART
OF A LARGER LOT, PARCEL, OR OTHER OMIT OF LAND ON WHICH A
SINGLE ASSESSMENT IS LEVIED, THE AMOUNT OF THE UNPAID
ASSESSMENT AND ACCRUED INTEREST THAT BECOMES DUE AND
PAYABLE AND SUBJECT TO THIS SECTION IS LIMITED TO THAT
PERCENTAGE OF THE FULL ASSESSMENT AND__INTEREST THAT IS
EQUITABLY ATTRIBUTABLE TO THE PART ACQUIRED, COMPUTED AND
PRORATED IN ACCORDANCE WITH THE BASIS, WHETHER FRONT
FOOTAGE, SIZE, NUMBER OF UNITS, OR OTHERWISE, BY WHICH
THE FULL ASSESSMENT WAS COMPUTED FOR AND LEVIED ON THE
ENTIRE LOT, PARCEL, OR OTHER UNIT,
(B) ACQUISITIONS OTHER THAN BY CONDEMNATION.
IF THE PROPERTY IS ACQUIRED OTHERWISE THAN BY
CONDEMNATION, THE ADMINISTRATION, BEFORE FINAL SETTLEMENT
WITH THE PROPERTY OWNER, SHALL PROVIDE FOR PAYMENT OF
THE UNPAID AMOUNT OF THE ASSESSMENT TO THE SPECIAL TAX
DISTRICT BY DEDUCTING THIS AMOUNT FROM THE TOTAL AMOUNT
TO BE PAID TO THE PROPERTY OWNER. UNTIL THE ASSESSMENT
IS PAID AND THE LIEN SATISFIED, A DEED EVIDENCING THE
ACQUISITION MAY NOT BE RECORDED AMONG THE LAND RECORDS OF
THE COUNTY.
(C) ACQUISITION BY CONDEMNATION.
(1) IF THE PROPERTY IS ACQUIRED BY
CONDEMNATION, THE PROVISIONS OF THIS SUBSECTION APPLY.
(2) IF THE SPECIAL TAX DISTRICT IS NOT A
PARTY TO THE CONDEMNATION PROCEEDING, THE JURY MAY
CONSIDER THE AMOUNT OF THE UNPAID ASSESSMENT IN
DETERMINING THE AMOUNT OF DAMAGES. IF IT DOES SO, THE
PROPERTY OWNER IS ENTITLED TO THE FULL AMOUNT AWARDED FOR
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