Expedited Bill No.
~43-~14~---­
Conceming: Parking Lot Districts -
Tax
Exemption
Revised: 11-25-14
Draft No. 4
Introduced:
September 23. 2014
Enacted:
November 25. 2014
Executive: _ _ _ _ - - - - -
Effective: - - - - _ _ _ __
2.,.0.,.,15"-----
Sunset Date: -'J""u"-'!v--'1...,.
Ch. _ _,
Laws
of Mont Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Councilmembers Floreen and Berliner
AN EXPEDITED ACT
to:
(1)
allow certain property owners to apply for an exemption from certain parking lot
district taxes during a certain time period, notwithstanding certain requirements of
law; and
(2)
generally amend the law governing parking lot districts.
By amending
Montgomery County Code
Chapter 60, Silver Spring, Bethesda, Wheaton and Montgomery Hills Parking Lot
Districts
Section 60-14, Application for exemption; determination
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to
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original bill.
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Deletedfrom existing law or the bill by amendment.
Existing law wuiffected
by
bill.
The County Council for Montgomery County, Maryland approves the following Act:
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Expedited Bill No. 43-14
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Sec. 1. Section 60-14 is amended as follows:
60-14.
Application for exemption; determination.
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(a)
Any property owner or lessee in any district may apply, in the
following manner, for an exemption from the special taxes prescribed
in this Chapter.
On
or before April 1 of the application year, the
owner or lessee must file with the Department of Transportation an
application in the form and containing information the Department
requires to determine whether the Department should grant an
exemption.
Notwithstanding the preceding sentence, an owner or
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lessee may file an application for an exemption under this Section no
later
than
[[December 31. 2014)) Fekmary 28. 2015. for the tax year
beginning on July
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1.
2014. and. if the Department finds that the
property is eligible for an exemption, the Department must direct the
Department of Finance to refund any parking lot district tax paid for
that property in tax year 2014 without interest.
If
the Department
grants an exemption for a particular property, the exemption continues
for each successive year unless there is a change in the number of
parking spaces or in the floor area, number of employees, or any other
factor governing the number of automobile parking spaces required to
qualify for continued exemption.
The property owner or lessee
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promptly must notify the Department of any change in qualifying
factors. The Department may, no more
than
once in any 12 month
period, require any lessee or owner of exempt property to file an
information return to determine whether the property meets the
requirements for exemption. The exemption ends if the lessee or
owner does not file the information return.
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Expedited Bill No. 43-14
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Sec. 2.
Expedited Effective Date; Expiration.
The Council declares
that this legislation is necessary for the immediate protection of the public interest
This Act ta.lees effect when it becomes law and expires on July 1, 2015.
Approved:
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1!/J-5/
·dent, County
uncil
Date
Approved:
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Linda M Lauer, Clerk of the Council
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Isiah Leggett, County Executive
Date
This is a correct copy ofCouncil action.
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