ROBERT L. EHRLICH, JR., Governor                             Ch. 468

CHAPTER 468
(House Bill 1059)

AN ACT concerning

Washington County Growth Management Act of 2003

FOR the purpose of authorizing the County Commissioners of Washington County to
fix and impose, by ordinance, a building excise tax on all types of building
construction; requiring the County Commissioners to specify in the ordinance
the types of building construction subject to the building excise tax and the tax
rates; authorizing the County Commissioners to impose different tax rates of the
building excise tax based on the square footage of certain construction, housing
or building type, and certain zoning classifications; limiting the rate of the
building excise tax for a certain period of time; requiring the revenues from the
building excise tax to be deposited in a special fund; providing that the revenues
from the building excise tax may only be used for certain purposes; providing an
exemption from the building excise tax for certain construction intended for
agricultural or farm use under certain circumstances; authorizing the County
Commissioners to provide for certain exemptions to the building excise tax;
requiring municipal corporations in Washington County to assist the county in
the collection of the building excise tax within the municipal corporations;
authorizing the County Commissioners to fix and impose, by ordinance, a
transfer tax on certain instruments of writing; providing that the transfer tax
rate may not exceed a certain amount for certain fiscal years; requiring the
revenues from the transfer tax to be deposited in a special fund; requiring
certain transfer tax revenues to be used for certain agricultural land
preservation; providing that the revenues from the transfer tax may only be
used for certain purposes; providing certain exemptions from the transfer tax;
authorizing the County Commissioners to provide for certain exemptions to the
transfer tax; authorizing the governing body of Washington County to grant a
property tax credit against the county property tax imposed on renovated or
rehabilitated business real property located in a priority funding area, as
designated under certain provisions of law; authorizing the governing body of
Washington County to provide for certain conditions relating to the credit;
limiting the amount and duration of the credit; providing that the Clerk of the
Circuit Court for Washington County is not entitled to collect a certain fee for
collecting certain county transfer taxes under certain circumstances; repealing
certain authority for the County Commissioners of Washington County to
impose development impact fees; defining certain terms; providing for the
application of this Act; and generally relating to authorizing the County
Commissioners of Washington County to impose certain taxes.

BY repealing

Article 25 - County Commissioners

Section 9K

Annotated Code of Maryland

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