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ROBERT L. EHRLICH, JR., Governor Ch. 598
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building excise tax on certain construction; authorizing the Washington County
Board of County Commissioners to set a building excise tax rate that exceeds
certain limitations under certain circumstances; providing that certain revenues
that are deposited in a special fund may be used in future fiscal years; providing
that certain revenues from the Washington County building excise tax may only
be used for certain purposes; requiring certain municipal corporations in
Washington County to assist the county in the collection of the Washington
County building excise tax within the municipal corporations; authorizing
certain municipal corporations in Washington County to retain certain revenues
from the Washington County building excise tax; requiring that certain
municipal corporations in Washington County deposit certain revenues in a
special fund to be used for certain purposes; requiring the Washington County
Board of County Commissioners to encumber certain funds for certain purposes
during each fiscal year; requiring the Washington County Board of County
Commissioners to grant a building excise tax credit against the Washington
County building excise tax imposed on certain residential units; requiring the
Washington County Board of County Commissioners to define a certain term by
ordinance; requiring the Washington County Board of County Commissioners to
set the amount and duration of a building excise tax credit; authorizing certain
municipal corporations within Washington County to grant a building excise tax
credit not to exceed a certain amount against the Washington County building
excise tax imposed on certain residential units; requiring the Washington
County Board of County Commissioners to establish an advisory School
Construction Review Committee; requiring the members of the advisory School
Construction Review Committee to review certain information and make certain
recommendations to the Washington County Board of County Commissioners;
requiring certain municipal corporations to report certain information by a
certain date to the Washington County Board of County Commissioners;
requiring the Washington County Board of County Commissioners to report
certain information by a certain date to the Washington County legislative
delegation; requiring the Washington County Board of County Commissioners to
adopt a certain plan by a certain date; requiring the Washington County Board
of County Commissioners to establish an advisory School Design Review
Committee; requiring the members of the review committee to review certain
information during a certain period of time and make certain recommendations
to the Washington County Board of County Commissioners and the Washington
County Board of Education; requiring the Washington County Board of County
Commissioners and the Washington County Board of Education to jointly review
certain records; charging the Washington County Board of County
Commissioners with the responsibility of determining whether certain school
construction projects may proceed; providing that the Washington County Board
of County Commissioners are is not bound by certain recommendations;
requiring the Washington County Board of County Commissioners to analyze
and study certain issues with regard to property assessments, property taxes,
building excise taxes, and the development of workforce housing in Washington
County; requiring the Washington County Board of County Commissioners to
hold a public hearing; requiring the Washington County Board of County
Commissioners to issue a report to the Washington County legislative
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- 3409 -
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