Expedited Bill No.
47-15
Concerning: Taxation - Transportation
Impact Tax - Revisions
Revised:
12/2/2015
Draft No.
_l_
Introduced:
November
17. 2015
Enacted:
December 8.
2015
Executive: - - - - - - - - -
Effective: - - - - - - - - - -
Sunset Date:
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Ch. _ _ , Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Council President at the Request of the County Executive
AN EXPEDITED ACT
to:
(1)
revise the life of a credit certified after a certain date for transportation and school
(2)
(3)
impact taxes;
allow a transportation impact tax credit for reconstruction of an existing road; and
generally amend County law regarding impact taxes.
By amending
Montgomery County Code
Chapter 52, Taxation
Sections
52-55~
[[and]] 52-58. and 52-93
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Heading or de.fined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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EXPEDITED BILL NO.
47-15
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Sec.1. Sections 52-55! [[and]] 52-58. and 52-93 are amended as follows:
52-55. Credits.
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(b)
A property owner must receive credit for constructing or contributing to
an improvement of the type listed in Section 52-58 if the improvement
reduces traffic demand or provides additional transportation capacity.
However, the Department must not certify a credit for any improvement
in the right-of-way of a State road, except a transit or trip reduction
program that operates on or relieves traffic on a State road or an
improvement to a State road that is included in a memorandum of
understanding between the County and either Rockville or Gaithersburg.
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(4)
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Any credit that was certified under this subsection on or after
March 1, 2004, and before December 31, 2015, expires 6 years
after the Department certifies the credit. Any credit that was
certified under this subsection on or after January
L.
2016, expires
12 years after the Department certifies the credit.
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52-58. Use of impact tax funds.
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Impact
tax
funds may be used for any:
(a)
new road.1 [or] widening of an existing road.1 or total reconstruction of all
or part of an existing road required as part of widening of an existing road,
that adds highway or intersection capacity or improves transit service or
bicycle commuting, such as bus lanes or bike lanes.
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52-93. Credits.
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EXPEDITED BILL NO. 47-15
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(g)
Any credit issued under this Section before December 31. 2015 expires 6
years after the Director certifies the credit. Any credit issued under this
Section on or after January
1.
2016 expires 12 years after the Director
certifies the credit.
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Sec. 2. Expedited Effective Date.
The Council declares that this legislation is necessary for the immediate protection of
the public interest. This Act takes effect on the date on which it becomes law.
Approved:
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Date
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Approved:
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Isiah Leggett, County Executive
Date
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This is a correct copy ofCouncil action.
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Linda M. Lauer, Clerk of the Council
Date
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