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Ch. 163
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2000 LAWS OF MARYLAND
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CHAPTER 163
(House Bill 1049)
AN ACT concerning
Cecil County - Development Excise Tax
FOR the purpose of authorizing the Board of County Commissioners of Cecil County
to impose, by law, a development excise tax; requiring the Board to advertise
and hold a public hearing before passing a local law imposing the tax or altering
the amount of the tax; requiring that the tax be imposed on a certain basis and
be paid at a certain time; limiting the amount of the tax that may be imposed;
requiring that the tax be deposited in a certain account which may be used only
for certain purposes and subject to certain procedural requirements; submitting
this Act to a referendum of the legally qualified voters of Cecil County; defining
a certain term; and generally relating to authorization for a development excise
tax in Cecil County.
BY adding to
The Public Local Laws of Cecil County
Section 34-16
Article 8 - Public Local Laws of Maryland
(1989 Edition and November 1999 Supplement, as amended)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 8 - Cecil County
34-16.
(A) IN THIS SECTION. "RESIDENTIAL UNIT" INCLUDES:
(1) A HOUSE;
(2) AN APARTMENT:
(3) A RESIDENTIAL CONDOMINIUM;
(4) A MOBILE HOME; AND
(5) ANY OTHER STRUCTURE USED PRIMARILY AS A DWELLING.
(A) (B) (1) THE BOARD OF COUNTY COMMISSIONERS OF CECIL COUNTY
MAY IMPOSE, BY LAW, A DEVELOPMENT EXCISE TAX WHEN A SUBDIVISION LOT IS
INITIALLY SOLD OR TRANSFERRED FOR FINANCING, IN WHOLE OR IN PART, THE
CAPITAL COSTS OF ADDITIONAL OR EXPANDED PUBLIC FACILITIES OR
IMPROVEMENTS IN THE COUNTY.
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