HARRY HUGHES, Governor

4061

property exempted from or with respect to which there is a
suspension of front foot benefit charges, shall be
classified for benefit charge assessment purposes, in its
then current class, and become liable to a benefit
assessment charge at a rate and for a period of time the
same as properties first classified or assessed in that year
but not less than the rate and number of years which would
have applied at the time of exemption or suspension.]

(D)  IF PROPERTY IS EXEMPTED FROM FRONT FOOT BENEFIT
CHARGES OR IF THE WSSC HAS SUSPENDED FRONT FOOT BENEFIT
CHARGES FOR THE PROPERTY, AND THE PROPERTY IS NO LONGER
ELIGIBLE FOR THE EXEMPTION OR SUSPENSION, THE WSSC SHALL:

(I)  CLASSIFY THE PROPERTY ACCORDING TO §
5-101 OF THIS TITLE; AND

(II)  IMPOSE AND COLLECT A FRONT FOOT
BENEFIT CHARGE AT A RATE AND FOR A PERIOD OF TIME EQUAL TO
THAT OF PROPERTY THAT WAS ORIGINALLY CLASSIFIED OR ASSESSED
IN THE YEAR OF SUSPENSION.

(E)  The WSSC SHALL USE receipts from FRONT FOOT
benefit [charge] CHARGES [assessments] for properties [with
respect to] FOR which the benefit charge was exempted or
suspended [for a period of years shall be used by the
commission] to:

(1)  [amortize] AMORTIZE any bonds issued [for
the purpose of constructing] TO CONSTRUCT the water and
sewer lines for which benefit charges are levied under the
provisions of this article; or

(2)  [for constructing] TO CONSTRUCT other water
and sanitary sewer lines for which benefit charges are
levied.

[Property with respect to which the ad valorem tax is
suspended pursuant to the provisions of this subsection
shall, during the period of such suspension only, be and
considered as not Within the taxing district of the sanitary
district, as the taxing district is provided for in section
6-7, but upon the happening of any condition or circumstance
which removes the exemption from an ad valorem tax the
property shall thereupon be included within the taxing
district. Except as herein specifically provided, every
other law, regulation or rule of, or applicable to, the
Washington Suburban Sanitary District shall apply to any
property for which the front foot benefit assessment or ad
valorem tax is suspended or exempted.]

COMMITTEE NOTE: The provisions above relative to ad
valorem taxes are transferred to § 6-107 of this
article.