PARRIS N. GLENDENING, Governor

Ch. 548

(N) UNLESS OTHERWISE PROVIDED IN THE CHARTER, IF ANY, BYLAWS, OR CODE
OF THE COUNTY, BEFORE ADOPTING 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, THE COUNTY GOVERNING BODY SHALL HOLD A
PUBLIC HEARING AFTER GIVING NOT LESS THAN 10-DAYS NOTICE IN A NEWSPAPER OF
GENERAL CIRCULATION IN THE COUNTY.

(O) (1) AS AN ALTERNATIVE TO LEVYING AD VALOREM TAXES UNDER THIS
SECTION. THE GOVERNING BODY OF THE COUNTY 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 COUNTY 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.

(4) THE GOVERNING BODY BY ORDINANCE OR RESOLUTION MAY
ESTABLISH PROCEDURES ALLOWING FOR THE PREPAYMENT OF SPECIAL TAXES UNDER
THIS SECTION.

(5) SPECIAL TAXES LEVIED UNDER THIS SUBSECTION SHALL BE
COLLECTED AND SECURED IN THE SAME MANNER AS GENERAL AD VALOREM TAXES
UNLESS OTHERWISE PROVIDED IN THE ORDINANCE OR RESOLUTION AND SHALL BE
SUBJECT TO THE SAME PENALTIES AND THE SAME PROCEDURE, SALE, AND LIEN
PRIORITY IN CASE OF DELINQUENCY AS IS PROVIDED FOR GENERAL AD VALOREM
TAXES.

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