ROBERT L. EHRLICH, JR., Governor Ch. 420
(II) "RESIDENTIAL" INCLUDES ALL AREAS THAT ARE CONTAINED
WITHIN A RESIDENTIAL BUILDING, INCLUDING AN ATTACHED GARAGE OR AREA FOR
HOME OCCUPATIONS.
(III) "RESIDENTIAL" DOES NOT INCLUDE:
1. TRANSIENT ACCOMMODATIONS, INCLUDING A HOTEL,
COUNTRY INN, OR BED AND BREAKFAST INN;
2. NONRESIDENTIAL USES IN A MIXED-USE STRUCTURE; OR
3. DETACHED ACCESSORY BUILDINGS, INCLUDING A
DETACHED GARAGE OR SHED THAT DOES NOT CONTAIN LIVING QUARTERS.
(B) THE COUNTY COUNCIL BY ORDINANCE SHALL IMPOSE A SCHOOL
FACILITIES SURCHARGE ON RESIDENTIAL NEW CONSTRUCTION FOR WHICH A
BUILDING PERMIT IS ISSUED ON OR AFTER JULY 1, 2004.
(C) (1) FOR FISCAL YEAR 2005, A SCHOOL FACILITIES SURCHARGE IMPOSED
ON RESIDENTIAL NEW CONSTRUCTION SHALL BE IN THE AMOUNT OF $1.00 PER
SQUARE FOOT OF OCCUPIABLE AREA IN THE RESIDENTIAL NEW CONSTRUCTION.
(2) FOR FISCAL YEAR 2006 AND EACH SUCCEEDING FISCAL YEAR, THE
FACILITIES SURCHARGE ESTABLISHED IN PARAGRAPH (1) OF THIS SUBSECTION
SHALL BE ADJUSTED FOR INFLATION IN ACCORDANCE WITH THE CONSUMER PRICE
INDEX FOR ALL URBAN CONSUMERS PUBLISHED BY THE UNITED STATES
DEPARTMENT OF LABOR, FOR THE FISCAL YEAR PRECEDING THE YEAR FOR WHICH
THE AMOUNT IS BEING CALCULATED.
(D) (1) THE SCHOOL FACILITIES SURCHARGE SHALL BE PAID BY THE
APPLICANT AT THE TIME A BUILDING PERMIT IS ISSUED FOR THE RESIDENTIAL NEW
CONSTRUCTION.
(2) THE SCHOOL FACILITIES SURCHARGE MAY NOT BE CONSTRUED TO
BE A SETTLEMENT COST.
(E) (1) THE COUNTY SHALL REBATE TO THE APPLICANT THE SCHOOL
FACILITIES SURCHARGE IMPOSED ON RESIDENTIAL NEW CONSTRUCTION UNDER
THIS SECTION IF, ON THE INITIAL SALE OF THE PROPERTY, THE PROPERTY IS SOLD
FOR A FAIR MARKET VALUE THAT IS LESS THAN $200,000.
(2) IF, ON COMPLETION, THE RESIDENTIAL NEW CONSTRUCTION IS NOT
SOLD BUT THE PROPERTY IS OCCUPIED BY THE APPLICANT OR THE IMMEDIATE
FAMILY OF THE APPLICANT, THE COUNTY SHALL REBATE TO THE APPLICANT THE
SCHOOL FACILITIES SURCHARGE IMPOSED UNDER THIS SECTION IF THE INITIAL
ASSESSMENT VALUE ASSIGNED TO THE PROPERTY BY THE STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION FOR PURPOSES OF THE COUNTY REAL PROPERTY TAX
EQUATES TO A MARKET VALUE THAT IS LESS THAN $200,000.
(3) FOR FISCAL YEAR 2006 AND EACH SUCCEEDING FISCAL YEAR, THE
VALUE OF THE PROPERTY THAT IS ENTITLED TO A REBATE UNDER THIS SUBSECTION
SHALL BE ADJUSTED FOR INFLATION IN ACCORDANCE WITH THE CONSUMER PRICE
- 1537 -
|