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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 21. SPECIAL TAXING DISTRICTS |
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SUBTITLE 6. STORMWATER MANAGEMENT DISTRICTS -- MONTGOMERY AND PRINCE GEORGE'S COUNTIES |
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PART IV. FUNDING |
§ 21-624. Montgomery County -- Ad valorem tax
Latest version.
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(a) Scope of section. -- This section applies only in Montgomery County.
(b) In general. -- Subject to subsections (c)(1) and (d) of this section, the County Council of Montgomery County shall impose an ad valorem tax on all property assessed for tax purposes in the county, including property in any municipality in the county.
(c) Rate. --
(1) Except for the City of Takoma Park, the ad valorem tax may not exceed:
(i) 0.4 cent per $ 100 of the assessed value of real property; or
(ii) 1 cent per $ 100 of the assessed value of personal property and operating real property described in § 8-109(c) of the Tax - Property Article.
(2) The tax shall be in an amount necessary to pay for the maintenance of:
(i) stormwater management systems in the part of the sanitary district in Montgomery County that were previously maintained by the Commission; and
(ii) on application of a municipality, any stormwater management system previously maintained by the municipality.
(d) Exemption of municipality. --
(1) If a municipality decides to maintain all existing stormwater management systems in its boundaries, the municipality shall notify the county council of its intent to maintain the stormwater management systems before the date on which the county council adopts its annual budget.
(2) If the conditions set forth in paragraph (1) of this subsection are met, all assessable properties in the municipality shall be exempt from the tax imposed under this section.
(e) Transfer of facilities to Montgomery County. --
(1) The county shall maintain every interest in stormwater easements, structures, and other properties in the county, whether or not established by plat, that were transferred by deed to the county.
(2) The Commission and any municipality in the county shall allow the county to enter and exit over any fee, leasehold, easement, or right-of-way of the Commission or municipality to maintain any stormwater easement, structure, or other property.