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Ch. 277
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2007 Laws of Maryland
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(4) Except as provided in paragraph (5) of this subsection, for
multifamily residential units, the County Commissioners may impose a building
excise tax rate not to exceed $15,500 per unit.
(5) (i) This paragraph applies to the development of a single
subdivision that has more than 25 residential units.
(ii) The County Commissioners may impose a building excise
tax for single-family residential units and multifamily residential units developed in a
subdivision described under subparagraph (i) of this paragraph that does not exceed
twice the building excise tax set under paragraph (3) or (4) of this subsection, if the
development of the subdivision:
1. Is in a school district where a school is at or above
85% of the State rated school capacity;
2. Causes the roads or intersection within 1 centerline
mile in any direction of any new street connecting the subdivision to be lower than a
level of service D; or
3. Causes the intersections outside of the urban and
town growth areas to be lower than a level of service C.
(b-1) FOR FISCAL YEAR 2008 ONLY:
(1) THE LIMITATIONS ON THE BUILDING EXCISE TAX UNDER
SUBSECTIONS (B)(2), (3), (4), AND (5) OF THIS SECTION DO NOT APPLY; AND
(2) ANY EXCISE TAX IMPOSED BY THE COUNTY COMMISSIONERS:
(I) MAY BE BASED ON THE SQUARE FOOTAGE OF
CONSTRUCTION; AND
(II) MAY BE IMPOSED BASED ON INCREASING GRADUATED
RATES FOR INCREASED SQUARE FOOTAGE OF CONSTRUCTION.
SECTION 2. AND BE IT FURTHER ENACTED, That:
(a) In this section, "Washington County Delegation" means the Senators and
Delegates who are elected from Washington County or any portion of Washington
County.
(b) The Washington County Board of County Commissioners shall appoint a
task force to study and make recommendations concerning the building excise tax rate
and structure for residential development in Washington County.
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- 1782 -
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