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Ch. 601
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2000 LAWS OF MARYLAND
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SUBTITLE 7. ASSESSMENTS; CHARGES.
[15-19.] 14-701. Tax exemptions.
The County shall not be required to pay any taxes or assessments upon any
project acquired, constructed or operated by it, under the provisions of this [subtitle]
TITLE, or [upon] ON the income [therefrom), and the bonds issued under the
provisions of this [subtitle] TITLE, their transfer and the income [therefrom]
(including any profit made on the sale [thereof] by any person other than the initial
purchaser [thereof]) shall at all times be free from taxation by the State of Maryland
or any of its political subdivisions, or by any town or incorporated municipality or any
other public agency within the State.
[15-20.] 14-702. Benefit assessments.
(a) For the purpose of paying the interest on and principal of the bonds issued
by the County as in this [subtitle] TITLE provided for the water and sewerage
systems to be constructed, purchased, or established under this [subtitle] TITLE, the
Board may fix an annual assessment on all properties, improved or unimproved,
binding upon a street, road, lane, alley, or right-of-way in which a water main or
sewer has been built. The annual assessment shall be made [upon] ON the front foot
basis, and the first payment shall be collected during the year in which the
construction is completed on the water supply or sewerage systems; or in which the
systems are purchased or acquired. All sums collected by the Board for benefits levied
against the property for water or sewerage construction shall be set aside as a
separate fund to be known and designated as the Front Foot Benefit Assessment
Fund.
(b) The Board for the purpose of assessing benefits shall divide all properties
binding upon a street, road, lane, alley, or right-of-way, in which a water pipe or
sanitary sewer is to be laid, into four classes, namely: agricultural, small acreage,
industrial or business, and residential, and the Board may subdivide each of these
classes in [such] THE manner as it deems to be in the public interest. Whenever any
water or sewerage project in the service area has been completed and declared ready
for service, the Board shall fix and levy an assessment for the remainder of the fiscal
year on a pro rata basis upon all property in the service area abutting upon the water
main or sewer, in accordance with the classification or subdivision [thereof]; and it
shall in writing notify all owners of [said] THE properties into which class and
subdivision their respective properties fall and the charge determined [upon] ON,
naming also in the notice a time and place, when and at which time the owner will be
heard. [Such] THE notice may be mailed to the last known address of the owner, or
served in person upon any adult occupying the premises or in case of a vacant or
unimproved property posted upon the premises.
(c) The classification of and the benefit assessment made against any
property by the Board is final, subject only to revision at the hearing. The Board may
change the classification of properties from time to time as the properties change in
the uses to which they are put. The benefit assessment shall be levied for water
supply and sewerage construction, and shall be based for each class of property
[upon] ON the number of front feet abutting [upon] ON the street, lane, road, alley,
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- 3186 -
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