Ch. 548

1995 LAWS OF MARYLAND

(k) The powers granted under this section shall be regarded as supplemental and
additional to powers conferred by other laws, and may not be regarded as in derogation
of any powers now existing.

(1) This section, being necessary for the welfare of the State and its residents,
shall be liberally construed to effect the purpose stated in subsection (b)(2) of this
section.

(M) NOTWITHSTANDING THE PROVISIONS OF UNLESS OTHERWISE PROVIDED
IN. THE CHARTER, BYLAWS, OR CODE OF A MUNICIPAL CORPORATION, A MUNICIPAL
CORPORATION SHALL HOLD A PUBLIC HEARING AFTER NOT LESS THAN 10 DAYS
NOTICE, PUBLISHED IN A NEWSPAPER OF GENERAL CIRCULATION IN THE
MUNICIPAL CORPORATION, BEFORE AN ORDINANCE OR RESOLUTION THAT
DESIGNATES A SPECIAL TAXING DISTRICT, AUTHORIZES THE ISSUANCE OF BONDS,
OR LEVIES AD VALOREM TAXES OR SPECIAL TAXES UNDER THE PROVISIONS OF
THIS SECTION MAY BE FINALLY ENACTED.

(N) (1) AS AN ALTERNATIVE TO LEVYING AD VALOREM TAXES UNDER THIS
SECTION, THE GOVERNING BODY OF THE MUNICIPAL CORPORATION MAY LEVY
SPECIAL TAXES ON PROPERTY IN A SPECIAL TAXING DISTRICT TO COVER THE COST
OF INFRASTRUCTURE IMPROVEMENTS.

(2)      IN DETERMINING THE BASIS FOR AND AMOUNT OF THE TAX, THE
COST OF AN IMPROVEMENT MAY BE CALCULATED AND LEVIED:

(I)       EQUALLY PER FRONT FOOT, LOT, PARCEL, DWELLING UNIT OR
SQUARE FOOT;

(II)     ACCORDING TO THE VALUE OF THE PROPERTY AS
DETERMINED BY THE GOVERNING BODY, WITH OR WITHOUT REGARD TO
IMPROVEMENTS ON THE PROPERTY; OR

(III)    IN ANY OTHER REASONABLE MANNER THAT RESULTS IN
FAIRLY ALLOCATING THE COST OF THE INFRASTRUCTURE IMPROVEMENTS.

(3)      THE GOVERNING BODY OF THE MUNICIPAL CORPORATION MAY
PROVIDE BY ORDINANCE OR RESOLUTION FOR:

(I)      A MAXIMUM AMOUNT TO BE ASSESSED WITH RESPECT TO ANY
PARCEL OF PROPERTY LOCATED WITHIN A SPECIAL TAXING DISTRICT;

(II)     A TAX YEAR OR OTHER DATE AFTER WHICH NO FURTHER
SPECIAL TAXES UNDER THIS SECTION SHALL BE LEVIED OR COLLECTED ON A
PARCEL; AND

(III)    THE CIRCUMSTANCES UNDER WHICH THE SPECIAL TAX
LEVIED AGAINST ANY PARCEL MAY BE INCREASED, IF AT ALL, AS A CONSEQUENCE
OF DELINQUENCY OR DEFAULT BY THE OWNER OF THAT PARCEL OR ANY OTHER
PARCEL WITHIN THE SPECIAL TAXING DISTRICT.

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