Ch. 538                                    2004 LAWS OF MARYLAND

BY repealing and reenacting, without amendments,
Article 25B - Home Rule for Code Counties
Section 13F

Annotated Code of Maryland
(2001 Replacement Volume and 2003 Supplement)

BY repealing and reenacting, with amendments,

Chapter 474 of the Acts of the General Assembly of 2003
Section 2

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 25B - Home Rule for Code Counties

13F.

(a)     (1) The county commissioners of a code county, by public local law, may
impose 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
school facilities or improvements.

(2)     (i) Before passing a public local law imposing a development excise
tax or altering the amount of the tax, the county commissioners shall hold a public
hearing.

(ii) Notice of the hearing shall be published in at least one
newspaper of general circulation in the county not less than 3 or more than 14 days
before the hearing.

(iii) The notice shall state the subject of the hearing and the time
and place that the hearing will occur.

(3)     The county commissioners shall specify and the notice shall state the
amount of the tax and the time during the subdivision process that the tax shall be
paid.

(4)     A EXCEPT AS PROVIDED IN PARAGRAPH (6) OF THIS SUBSECTION, A
development excise tax imposed under this section may not exceed [$2,000] $5,000
per lot.

(5)     A development excise tax may not be imposed under this section, in a
county that imposes a development impact fee.

(6)     A DEVELOPMENT EXCISE TAX IMPOSED UNDER THIS SECTION BY A
CODE COUNTY IN THE EASTERN SHORE CLASS MAY NOT EXCEED $5,000 PER LOT.

(b)     (1) The county commissioners shall deposit development excise taxes in
an account known as the "educational facilities improvement fund".

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