PARRIS N. GLENDENING, Governor

Ch. 517

(2) IN DETERMINING THE BASIS FOR AND THE AMOUNT OF THE TAX OR
FEE, 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 COUNTY COMMISSIONERS, 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 COUNTY COMMISSIONERS MAY PROVIDE BY ORDINANCE OR
RESOLUTION FOR:

(I) A MAXIMUM AMOUNT TO BE ASSESSED WITH RESPECT TO ANY
PARCEL OF PROPERTY LOCATED WITHIN A COMMUNITY DEVELOPMENT
AUTHORITY;

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

(III) THE CIRCUMSTANCES UNDER WHICH THE SPECIAL TAX OR
FEE 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 COMMUNITY DEVELOPMENT AUTHORITY.

(4) THE COUNTY COMMISSIONERS MAY REQUIRE SPECIAL TAXES OR
FEES TO BE PAID EITHER PERIODICALLY OVER THE TERMS OF THE BONDS OR IN
ONE LUMP SUM AMOUNT DUE AT THE SALE OF A LOT, THE ISSUANCE OF A BUILDING
PERMIT, OR THE OCCURRENCE OF ANOTHER EVENT.

(5) THE COUNTY COMMISSIONERS MAY IMPOSE OR LEVY TAXES OR
FEES IN DIFFERENT AMOUNTS WITHIN A COMMUNITY DEVELOPMENT AUTHORITY
TO REFLECT THE EXTENT TO WHICH DIFFERENT PARCELS OF PROPERTY BENEFIT
DIFFERENTLY FROM THE INFRASTRUCTURE IMPROVEMENTS BEING FINANCED OR
OTHER APPROPRIATE DISTINCTIONS AMONG PARCELS OF PROPERTY, THE COUNTY
COMMISSIONERS MAY CREATE SUB AUTHORITIES WITHIN A COMMUNITY
DEVELOPMENT AUTHORITY TO FACILITATE THE LEVY OR IMPOSITION OF TAXES OR
FEES AT DIFFERENT RATES OR LEVELS WITHIN THE AUTHORITY.

(6) THE COUNTY COMMISSIONERS BY ORDINANCE OR RESOLUTION
MAY ESTABLISH PROCEDURES ALLOWING FOR THE PREPAYMENT OF SPECIAL
TAXES OR FEES UNDER THIS SUBSECTION.

(7) SPECIAL TAXES OR FEES 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

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