3460

VETOES

70.

(C) (1) IN CHARLES COUNTY, UNPAID SITE VALUE TAXES
IMPOSED UNDER SECTION 411E OF THIS ARTICLE, AFTER THE DATE
THE TAX IS PAYABLE, ARE LIENS UPON THE REAL ESTATE TO WHICH
THE SITE VALUE TAX IS LEVIED.

(2) THE LIEN CREATED BY PARAGRAPH (1) OF THIS
SUBSECTION MAY BE ENFORCED IN THE SAME MANNER AS THE LIEN
CREATED UNDER SUBSECTION (A) OF THIS SECTION.

CHARLES COUNTY SITE VALUE TAX

411E.

(A) (1) THE COUNTY COMMISSIONERS, BY ORDINANCE, MAY
IMPOSE, LEVY, AND COLLECT A SITE VALUE TAX UPON THE OWNERS
OF REAL ESTATE AND UPON WHICH THERE IS A MOBILE HOME.

(2) THE TAX MAY NOT EXCEED $200 PER ACRE.

(B) (1) THE TAX MAY BE ASSESSED EACH YEAR ON THE DATE
OF FINALITY FOR REGULAR REAL PROPERTY TAXES.

(2) IF THE TAX IS ASSESSED AS OF THE DATE OF
FINALITY THE TAXPAYER SHALL PAY THE TAX IN THE SAME MANNER
AS REGULAR PROPERTY TAXES.

(C) (1) THE COUNTY COMMISSIONERS MAY SHALL DETERMINE
THE TAX WITH RESPECT TO EACH PARCEL.

(2) SUBJECT TO SUBSECTION (A)(2) OF THIS SECTION
THE TAX SHALL REFLECT AS NEARLY AS POSSIBLE THE ADDITIONAL
REAL ESTATE TAX WHICH WOULD BE IMPOSED ON THE PARCEL IF A
PERMANENT RESIDENCE OF SIMILAR SIZE WAS ON THE PARCEL
INSTEAD OF A MOBILE HOME.

(D) IN LIEU OF FOLLOWING THE PROVISIONS OF SUBSECTION

(C) OF THIS SECTION, THE COMMISSIONERS, SUBJECT TO

SUBSECTION (A)(2) OF THIS SECTION, MAY ASSESS THE TAX ON A
STANDARD RATE PER MOBILE HOME.

(E) THE PROVISIONS OF THIS SECTION DO NOT AFFECT OTHER
PROVISIONS OF LAW REGULATING MOBILE HOMES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

May 19, 1981
The Honorable James Clark, Jr.
President of the Senate
State House
Annapolis, Maryland 21404