PARRIS N. GLENDENING, Governor

Ch. 493

Section 20.1100

Article 14 - Public Local Laws of Maryland

(1977 Edition and July 1995 Supplement, as amended)

BY repealing and reenacting, with amendments,

Chapter 285 of the Acts of the General Assembly of 1992, as amended by Chapter

224 of the Acts of the General Assembly of 1994
Section 2

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 14 - Howard County

20.1100.

(a)     (1) Subject to paragraph (3) of this subsection, the county may impose, by
ordinance, a building excise tax for financing additional or expanded public road facilities
that are included in the county's capital budget. Public road facilities include bridges,
intersection improvements, and new road construction and road improvements.

(2)     The county ordinance shall specify the type of construction subject to
the building excise tax.

(3)     The county may impose a building excise tax only after the county adopts
an adequate facilities plan.

(b)     (1) The county director of finance shall deposit building excise taxes in an
account known as the "development road improvement fund."

(2) Money in the development road improvement fund may be used only to
pay for capital projects or indebtedness incurred for capital projects for additional or
expanded public road facilities.

[(3) The county council may not appropriate from the development road
improvement fund in any fiscal year more than 50% of the total amount appropriated
from other county sources for that fiscal year for additional or expanded public road
facilities.]

(c)     (1) Subject to paragraph (2) of this subsection, the county council may
increase the building excise tax.

(2) The percentage of the increase in the building excise tax since the month
and year when the building excise tax is first enacted may not exceed the percentage of
the increase in the ENR construction Cost Index for the Baltimore Region, based on 1913
U.S. average equals 100, as reported in ENR, Engineering News Record, since the base
month and year when the building excise tax is first enacted.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

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