AGENDA ITEM 9
&
13A
April 5, 2016
Public Hearing/Action
MEMORANDUM
April 1, 2016
TO:
FROM:
SUBJECT:
County Council
~
Amanda
Mihill,
Legislative
Attorney~Vl1
Public Hearing/Action:
Bill 7-16, Technical Corrections
Bill 7-16, Technical Corrections, sponsored by Lead Sponsor County Council, was introduced on
March 15,2016. Action is scheduled following this hearing.
Bill 7-16 corrects technical, typographical, grammatical, and codification errors in, and makes
stylistic, clarifying, and conforming amendments to, several provisions in County law. Bill 7-16
would also reorganize Chapter 52 of the County Code (Taxation). This bill represents an
accumulation of technical and stylistic errors that individually were not significant enough to
warrant separate corrective legislation, but which now cumulatively justify a technical corrections
bilL This legislation is a result ofthe continuous vigilance and technical skills of Tammy Seymour
ofthe County Attorney's Office, who is responsible for editing the County Code.
After introduction, additional corrections were necessary. These changes, which were incorporated
into the attached bill, are:
• Page 24, line 555: change §52-47 to §52-48
• Page 26, line 616: change §52-108(e) to §52-107(e)
This packet contains:
Bill 7-16
Legislative Request Report
Circle
#
1
42
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Bill No.
7-16
Concerning: Technical Corrections
Draft No.
~
Revised:
312812016
Introduced:
March 15, 2016
Expires:
September 15, 2017
Enacted: _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: _--::-:-_ _ _ _ _ __
Sunset Date: --U;Non=e_ _ _ _ __
Ch. _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: County Council
AN ACT
to
correct technical, typographical, grammatical, reference, and codification errors
in,
and
make stylistic, clarifying, and conforming amendments to, various provisions of County law.
By amending
Montgomery County Code
Chapter lA, Structure ofCounty Government
Section IA-20l
Chapter 2, Administration
Sections 2-42B and 2-43
Chapter 8, Buildings
Section 8-40 and 8-55
Chapter lIB, Contracts and Procurement
Section lIB-I, 11B-33A, and 11B-45
Chapter 20A, Special Obligation Debt
Section 20A-1
Chapter 24, Health and Sanitation
Sections 24-11B and 24-65
Chapter 27, Human Rights and Civil Liberties
Section 27-68
Chapter 30C, Motor Vehicle Towing and Immobilization on Private
Property
Sections 30C-4, 30C-5, and 30C-9
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BILL
No. 7-16
Chapter 51, Swimming Pools
Section
51-16A
Chapter 52, Taxation
Sections 52-18V and 52-21
Chapter 53, Taxicabs
Sections 53-213 and 53-235
Chapter 55, Tree Canopy
Section 55-3
By amending, renumbering, renaming, and adding
Chapter 52, Taxation
Article I, General
Sections 52-1, 52-2, 52-3, 52-4, 52-5, 52-6, 52-7, 52-8, 52-9, 52-10, 52-11, 52-12, 52-13,
52-14,52-15,52-16, 52-16A,
52-16B, 52-17, 52-18, 52-19, 52-20, 52-21, 52-22, 52-23, and
52-24
Article II, Tax Sales
Sections 52-25, 52-26, 52-27, and 52-28
Article III, Real Property Transfer Tax
Sections 52-29,52-30,52-31,52-32,52-33,52-34,52-35, 52-36, 52-37, and 52-38
Article IV, Development Impact Tax for Transportation Improvements
Sections 52-39, 52-40, 52-41, 52-42,52-43, 52-44, 52-45, 52-46, 52-47, 52-48, 52-49, 52­
50, and 52-51
Article V, Development Impact Tax for Public School Improvements
Sections 52-52, 52-53, 52-54, 52-55, 52-56, 52-57, 52-58, and 52-59
Article VI, Expedited Development Approval Excise Tax
Sections 52-60, 52-61, 52-62, 52-63, 52-64, and 52-65
Article VII, Tobacco Tax
Sections 52-66,52-67,52-68,52-69,52-70, and 52-71
Article VIII, Excise Tax on Electronic Cigarettes
Sections 52-72,52-73,52-74,52-75, and 52-76
Article IX, Carryout Bag Tax
Sections 52-77, 52-78, 52-79, 52-80, 52-81, 52-82, and 52-83
Article X, Property Tax Credits
Sections 52-84, 52-85, 52-86, 52-87,52-88, 52-89, 52-90, 52-91, 52-92, 52-93, 52-94, 52­
95, 52-96, 52-97, 52-98, 52-99, 52-100, 52-101, 52-102, 52-103, 52-104, 52-105, 52-106,
52-107, and 52-108
2015 Laws of Montgomery County, Chapter 37
Section 3
0~
r-;:-'\
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BILL
No. 48-10
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface bracketsD
* * *
Heading or defined 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 unqffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
1
Q)
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BILL
No.
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2
Sec. 1. Sections 1A-201, 2-42B, 2-43,8-40,8-55, 11B-1, 11B-33A, 11B-45,
20A-1, 24-11B, 24-65, 27-68, 30C-4, 30C-5, 30C-9, 51-16A, 53-213, 53-235, and
55-3 are amended as follows:
1A-201.
(a)
Establishing departments and principal offices.
Executive Branch.
3
4
5
6
7
8
9
*
(2)
*
*
[If the Charter or County law does not designate an entity in
paragraph (1) as a department or a principal office, the] The
County Executive must determine whether the entity is a
department or a principal office [as follows:t
(A)
[an entity] Entities that [primarily serves] directly serve
the public [is a department] are departments; and
(B)
[an entity] Entities that [primarily provides] provide
internal support to other parts of County government [is
a] are principal [office] offices.
10
11
12
13
14
15
16
17
18
*
2-42B. Functions; Advisory Committee.
(a)
*
*
19
20
21
22
23
24
Functions.
The Department of Permitting Services is responsible for:
(1)
reviewing building plans and specifications, building permits,
occupancy permits, and licensing facilities for compliance with
fire prevention law.
In
exercising these functions, the Director
must consult with the [Director of] Fire [and Rescue Services]
Chief in all matters involving the interpretation, application, or
revision of fire prevention laws and codes.
25
26
27
2-43. Organization and functions.
*
*
*
o
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No. 7-16
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Any reference in this Code or in regulation or other document to
"superintendent of police" or "superintendent" means "Director of Police," or
"Chief of Police," or "Director[,]" [respectively].
8-40. Credits.
Any person who makes a development approval payment under Section 8-37
may reduce that payment by:
(a)
any amount the person paid under Chapter 52 Article [VII] IV
(development impact tax for transportation improvements) or Chapter
52 Article [VIII] VI ([construction] expedited development approval
excise tax) for the building that is the subject of this payment.
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40
41
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43
44
45
46
47
48
49
50
51
52
53
*
(a)
*
*
8-55. Clean [energy] renewable energy technology required.
By [[6 months after date of enactment]] December 10, 2014, the
County Executive must establish, by Method 1 Regulation, a Clean
Energy Plan that includes a specific amount of on-site clean energy
that must be installed on any new or existing County facility. This
Plan must include:
*
llB-t.
Definitions.
*
*
Unless the context indicates otherwise, the following terms have the
following meanings:
*
*
*
County-based bidder or offeror
means a person that has its principal place of
business in Montgomery County, as further defined by Executive regulation
adopted under Section IIB-8
*
*
*
o
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No. 7-16
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IlB-33A.
Wage requirements.
*
(g)
Wage reporting.
*
*
*
*
Except as
provided in
or
*
(2)
paragraph [(3)]
Prohibition against retaliation.
00,
a covered employer must not discharge
60
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in any other manner discriminate or retaliate against an
employee, who performed direct, measurable work under the
contract, because the employee:
62
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64
65
66
*
(3)
*
*
The prohibition against retaliation under paragraph [(2)]
ill
does not apply to an employee who has access to wage
information of other employees or applicants as part of the
employee's essential job functions and discloses the wages of
other employees or applicants to individuals who do not
otherwise have access to the information, unless the disclosure
is in response to:
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68
69
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72
*
IlB-45.
Disposition of real property.
*
*
*
*
73
74
*
(e)
In
addition to the process required under subsection (a), before the
75
disposition of any real property owned or controlled by the County
(other than a property which has either nominal value or an appraised
value lower than $100,000) becomes final:
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77
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79
*
*
*
The Director must adjust the $100,000 floor in this subsection on July
1 every third year by the percentage increase or decrease in the
applicable Consumer Price Index, or any successor index, during the
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(~)
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No.
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previous 3 calendar years, rounded to the nearest $1000. The Council
may waive the public hearing required by this subsection if it
concludes that a hearing on a particular proposed disposition is not
necessary to properly assess the proposed action. If the Council does
not act under this subsection within 60 days after the Executive has
submitted the proposed action, the proposed action is automatically
approved. The Council may extend the 60-day deadline by resolution
if the Council President has informed the Executive, within 30 days
after the Executive submitted the proposed action, that the Council
has not received all information necessary to review the proposed
action.
If the 60 day deadline would fall during August or from
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December 15 through December 31, the deadline is automatically
extended until the next scheduled Council session. This subsection
and subsection (c) do not apply to any disposition of property that will
be used primarily for housing development if the recipient legally
commits to the Director of the Department of Housing and
Community Affairs that at least 30% of the housing units built on the
property will be moderately priced dwelling units or other units that
are exempt from the development impact
tax
under Section
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101
102
103
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105
106
107
[52-49(g)(1)-(4)] 52-41(g)(l)-(4).
20A-I. [[Definitions; special obligation debt]] Special Obligation Debt.
*
*
24-65. Members.
*
*
*
*
*
*
[24-11B]
24-SB. Bodywork Establishments.
*
(2;)
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BILL No.
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(
c)
The Executive must invite the following to serve as ex officio
members:
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122
*
(7)
*
*
A representative of [the] either the United States Department of
Veterans Affairs or the Maryland Department of Veterans
Affairs;
27-68. Minimum wage required.
[(d)]
W
*
*
*
*
*
*
*
*
*
30C-4. Administration; rates.
(b)
Every trespass towing company must register with the Office and must
file a schedule of its rates for each action connected with the towing or
storage of unauthorized vehicles. The Office may disapprove a rate that
exceeds a maximum rate set under Section [30C-2] 30C-3.
123
124
*
(e)
*
*
A property owner must not order the towing of an unauthorized vehicle
unless the property owner has entered into a written contract that
authorizes a towing company to tow vehicles from the owner's
property. This provision does not apply if the towing company is the
record owner of the property from which a vehicle is towed. The
property owner and the towing company must keep on file each contract
that is in effect, or that was terminated within the previous 12 months.
The Office, the Police Department, and the owner of any vehicle towed
by the company may inspect and copy any contract during normal
business hours. The Office may issue model contracts that meet the
requirements ofthis Chapter.
Any new written contract must include:
~
~!
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No. 7-16
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(1)
a statement that the property owner is responsible for posting
proper and sufficient signage to notify the public of parking
restrictions;
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(2)
a statement that the property owner is responsible for expressly
authorizing the towing of a particular vehicle, except as allowed
under [30C-5(c)(lO)] 30C-5(c)(8), and that the existence of this
contract does not constitute express authorization;
*
30C-5. Public notice; tow procedures.
*
*
*
*
(c)
Tow procedures.
*
(1)
Except as provided in subsection [(c)(10)] (c)(8), a towing
company must not tow a motor vehicle from private property
unless the property owner has, directly or through an agent,
expressly authorized the towing ofthe particular vehicle.
*
(a)
*
*
30C-9. Redemption and storage procedures.
Storage oltowed vehicles.
A towing company must immediately deliver
a towed vehicle directly to a storage site that complies with the
following conditions:
*
(5)
*
*
The storage site must remain open and have personnel on-site for
redemption ofvehicles [at] 24 hours per day, seven days a week.
*
(e)
*
*
Receipt.
Upon receiving payment, a towing company must furnish the
vehicle owner a receipt on a fonn approved by the Office. The receipt
must
(~)
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No. 7-16
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(
c)
*
(4)
*
*
include photographic evidence of the violation required under
subsection [30C-5(c)(1l)] 30C-5(c)(9); and
*
51-16A. Defibrillators.
*
*
*
*
*
*
*
*
*
*
[(d)] (£)
[(e)]
@
*
*
*
*
53-213. Additional criteria to deny a license.
(b)
The Director may decline to issue or renew a license to any licensee
or applicant:
*
(3)
*
*
who has failed to keep the licensed taxicab in continuous
operation as required by Section [53-227] 53-226; or
53-235. Inspections.
*
*
*
Each driver must respond to an oral request within 60 minutes when
any trip record required under Section [315] 53-314 is requested
during a field investigation
by
an inspector or law enforcement
officer.
Each fleet or association must make available a direct
telephone line to the Department and the County Police Department
on which the fleet or association must transmit any record it possesses
of any trip taken or dispatched on the same or the previous day, within
60 minutes after any inspector or law enforcement officer requests the
record.
*
*
*
@
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BILL No. 7-16
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191
55-3. Definitions.
*
Person
means:
*
*
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[(a)]
ill
to the extent allowed by law, any agency or instrument of the
federal government, the state, any county, municipality, or other
political subdivision ofthe state, or a unit of any of them;
[(b)]
ill
an individual, receiver, trustee, guardian, executor, administrator,
fiduciary, or representative ofany kind;
[(c)]
ill
any partnership, firm, common ownership community or other
homeowners' association, public or private corporation, or [a] an
affiliate or subsidiary ofany of them; or
[(d)]
ill.
any other entity.
Sec. 2. Articles I (Sections 52-1, 52-2, 52-3, 52-4, 52-5, 52-6, 52-7, 52-8,
52-9, 52-10, 52-11, 52-12, 52-13, 52-14, 52-15, 52-16, 52-16A, 52-16B, 52-17,
52-18, 52-19, 52-20, 52-21, 52-22, 52-23, and 52 24), II (Sections 52-25, 52-26,
52-27, and 52-28), III (Sections 52-29, 52-30,52-31, 52-32, 52-33, 52-34,52-35,
52-36, 52-37, and 52-38), IV (Sections 52-39, 52-40, 52-41, 52-42, 52-43, 52-44,
52-45, 52-46, 52-47, 52-48, 52-49, 52-50, and 52-51), V (Sections 52-52, 52-53,
52-54,52-55, 52-56, 52-57, 52-58, and 52-59), VI (Sections 52-60, 52-61, 52-62,
52-63, 52-64, and 52-65), VII (Sections 52-66, 52-67, 52-68, 52-69, 52-70, and
52-71), VIII (Sections 52-72,52-73, 52-74,52-75, and 52-76), IX (Sections 52­
77,52-78,52-79,52-80,52-81,52-82, and 52-83), and X (Sections 52-84,52-85,
52-86, 52-87, 52-88, 52-89, 52-90, 52-91, 52-92, 52-93, 52-94, 52-95, 52-96, 52­
97, 52-98, 52-99, 52-100, 52-101, 52-102, 52-103, 52-104, 52-105, 52-106, 52­
107, and 52-108) are amended, renumbered, renamed, and added as follows:
Article I. [In] General.
52-1. Date of finality generally.
(~1'1"
l:Y
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"'­
*
*
*
52-2. Date of finality for tax purposes; when taxes due and taxable; date when
taxes overdue; penalty for late payment of taxes; when improvements
assessable.
*
[52-3. Reserved.]
[52-4] 52-3.
Annual levy.
*
*
*
*
*
*
*
*
*
[52-4A] 52-4. Authorization to issue an estimated personal property tax bill.
*
*
*
*
*
52-5. Abatement of small amounts of tax due.
52-6. Tax anticipation certificates-Authority of council to issue; purpose; sale.
*
*
*
52-7. Tax anticipation certificates for county property taxes.
*
*
52-8. Certification of payment of taxes; fees; liability for errors, etc.
*
235
236
237
238
239
240
241
242
243
244
In addition, the director of finance shall charge and collect a fee which shall
be established by the county executive by written regulation adopted under method
(3) of section 2A-15 of this Code for each certification of payment or nonpayment
of any farmland transfer tax due under [section 52-21] Section 52-31.
All such certifications shall certify the taxes that are paid or unpaid
according to the records of the county but neither the director of finance nor any
official authorized by him to make such certificate shall
be
personally liable for
any error in such certificate unless the error be caused by his willful, capricious or
fraudulent act. In the event of the failure to list on such certificate unpaid taxes for
the period covered by such certificate, or the failure to list properly payment or
@
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No. 7-16
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nonpayment of the farmland transfer tax due under [section 52-21] Section 52-31,
the liability of the county on such certificate shall be limited to the amount of such
unpaid taxes, interest and penalties.
52-9. Listing and assessment of personal property.
*
*
personal property taxes.
*
*
*
*
[52-9A] 52-10. Assessment of certain machinery and equipment.
*
*
52-13. Special mass transit facilities tax.
*
*
*
*
*
52-12. Special revenue tax on trailer coach parks.
*
52-14. Fuel-energy tax.
*
*
*
*
*
52-15. Telephone tax.
*
*
*
*
52-16. Room rental and transient tax.
*
52-16A. Admissions and amusement tax.
*
52-16B. Recordation Tax.
*
*
*
*
*
[52-16C. Reserved.]
271
272
*
52-18. Appeal tax court.
*
*
@)
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292
293
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300
*
property tax deferral.
*
*
[52-18B] 52-19. Moderate-income multifamily rental housing facility real
*
rezonings.
*
*
[52-18C] 52-20. Residential real property tax deferral-Government-initiated
*
*
*
*
*
[52-18D] 52-21. Excise tax, property lien.
*
*
(h)
[52-18F] 52-22. Residential real property tax referral-General.
*
*
Limits on Deferrals.
The accumulation of deferred taxes and accrued
interest must not exceed [50 percent] 50% of the full cash value of the
property, as determined by the Supervisor of Assessments, or a lesser
amount elected by the taxpayer and specified in the agreement
required under subsection
(1).
When the maximum amounts have been
reached, those amounts may continue to be deferred until any of the
events specified in subsection (k) occur.
An
owner who receives a tax
deferral under this Section must not also receive a tax deferral under
Section [52-18C] 52-20.
*
*
*
[52-18G] 52-23. Property tax refund-Disabled veterans and blind persons.
*
*
*
*
*
[52-18M] 52-24. Payments in lieu of taxes for certain housing developments.
*
Article [IV] II. Tax Sales.
[52-36] 52-25. Sale of property for taxes generally.
~)
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327
*
indebtedness, etc.
*
*
[52-37] 52-26. Purchase of property by county; issuance of certificates of
*
*
devisees or heirs of purchaser.
*
*
*
*
[52-38] 52-27. Sale of properties purchased by county at public auction.
[52-39] 52-28. Describing owners as heirs of a named person; conveyance to
*
[52-19] 52-29. Definitions.
*
*
Article
[D] DI.
Real Property Transfer Tax.
*
(a)
*
*
Consideration:
Such tenn shall include everything of value included
in the actual price paid or to be paid to a transferor or to a third party
on behalf of a transferor for the property transferred, including, but
not limited to, cash, bonds, stock, documents evidencing monetary
value, choses in action, property either real or personal, payment by
way of fees, labor or services, instruments of credit, notes, deeds of
trust, mortgages, assumption of liability for debt incurred by another
and cancellation of a debt. Consideration shall be presumed to be not
less than the total full cash value of the property based on the most
recent notice of assessment. For the purposes of the fannland transfer
tax contained in [section 52-2I(d)] Section 52-31(d), consideration for
the transfer of land previously assessed as fannland shall be presumed
to be not less than the total full cash value as computed by the
supervisor of assessments at the request of the director of finance, as
if the land were not assessed as fannland. These presumptions may be
~)
/~
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BILL No. 7-16
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rebutted by clear and convincing evidence. The director may make a
final determination of consideration pursuant to [section 52-25]
Section 52-36 ofthe Code.
(b)
Transfer:
The acts of the parties, or act or operation of law, by which:
(1 )
The title to property or a leasehold interest in property is
conveyed from a person, firm, corporation, legal entity, or government agency to
another; or
(2)
Real property subject to [section 52-21] Section 52-31 is
transferred to a government agency on the assessment records and removed from
the
tax
rolls under the laws of eminent domain.
*
[52-20] 52-30. Authority to levy tax.
*
*
*
*
*
*
*
*
*
*
*
[52-21] 52-31. Levied; amount.
(e)
"Rezoned to a more intensive use" does not include:
(1)
A zoning from a residential zone to a[,] residential floating zone
if the approved floating zone plan, including any amendments
to the plan, does not increase the total number of permitted
dwelling units and does not permit commercial or industrial
uses, but the transfer must
be
subject to any
tax
otherwise due
under this subsection if at any time an amendment to the
floating zone plan increases the total number of permitted
dwelling units or permits commercial or industrial uses;
*
*
*
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No.
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(g)
On cooperative housing, [four (4) percent] 4% of the value of the
consideration for the initial transfer of stock or other evidence of
membership in a cooperative housing corporation or similar entity
where such stock corresponds to a residential unit which is being
converted from rental status to a system of cooperative housing
corporation ownership under which title to a multi-unit residential
facility is held by a corporation, the shareholders or members of
which, by virtue of such ownership or membership, are entitled to
enter into an occupancy agreement for a particular residential unit.
*
(6)
*
*
The tax levied by this subsection shall be paid prior to the
actual transfer of the stock or other evidence of membership.
The tax shall be paid to the county at the office of the director
of finance and shall be evidenced by the affixing of an official
stamp upon the stock certificate, membership certificate or
other instrument of conveyance, showing the amount of the tax
paid. At the time of payment, the person paying such tax shall
present to the director, in a form prescribed by the director, a
signed statement setting forth the actual and true value of the
consideration for the transfer. The person paying the tax shall
be given a receipt for such payment. This paragraph shall be
applicable to this subsection only and shall supersede any of the
provisions of [section 52-22] Section 52-32, to the extent they
are inconsistent.
*
payment.
*
*
[52-22] 52-32. When payable; evidence of payment on conveyance; receipt for
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No. 7-16
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*
stamped.
*
*
[52-23.] 52-33. Conveyances not to be accepted for recordation unless
*
*
(a)
(1)
*
*
*
*
[52-24] 52-34. Certain transfers exempt from tax.
A transfer of any interest in property is not subject to tax if the
property is transferred to:
*
(2)
*
*
However, an exemption must not be granted to a transferor
under Section [52-21 (d)] 52-3I(d) unless the transferor is a
nonprofit hospital
or nonprofit religious
or charitable
organization, association or corporation, or a municipal, County
or State government or an instrumentality, agency or political
subdivision thereof.
*
[52-24A] 52-35. Deferred payment.
*
*
*
*
*
*
*
*
*
*
*
[52-25] 52-36. Consideration or valuation understated.
[52-26] 52-37. Refund of tax when transfer not effected.
*
*
[52-27] 52-38. Penalty for violation of article.
*
52-40. Reserved.]
[Article V. Reserved.
Article [Vll] IV. Development Impact Tax for Transportation Improvements.
[52-47] 52-39. Definitions.
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BILL
No. 7-16
409
410
*
*
*
Impact tax district
means a planning policy area or combination of planning
policy areas described under Section [52-49(c)] 52-41(c).
411
412
Impact tax district transportation
program means the transportation
improvement program described under Section [52-58J 52-50.
413
414
Impact transportation improvement
means an improvement listed in Section
[52-58] 52-50.
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*
*
*
*
*
*
*
[52-48] 52-40. Findings; purpose and intent.
[52-49] 52-41. Imposition and applicability of development impact taxes.
*
(b)
*
An
applicant for a building permit must pay a development impact tax
in the amount and manner provided in this Article, unless a credit in
the full amount of the applicable tax applies under Section [52-55]
52-47 or an appeal bond is posted under Section [52-56] 52-48.
*
*
(c)
*
*
*
*
[52-50] 52-42. Collection of development impact taxes.
The Department of Permitting Services must not issue a building
permit for development that is not exempt from the development
impact tax unless:
(1)
(2)
the applicant has paid the applicable development impact tax;
the applicant is entitled to a credit under Section [52-55] 52-47
. in the amount of the applicable development impact tax; or
(3)
an appeal has been taken and a bond or other surety posted
under Section [52-56] 52-48.
*
*
*
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BILL
No.
7~16
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(f)
If
any person fails to pay the tax due under Section [52-51] 52-43, that
person is liable for:
'"
'"
'"
G)
Section [52-18D) 52-21 applies to this tax. The lien imposed under
this Article has the same priority and may be enforced in the same
manner as a lien imposed in case of nonpayment of County real
property taxes.
'"
'"
'"
The rate of the tax or Payment due is the rate in effect when the tax or
Payment is paid. A permittee may appeal the imposition or calculation of
the tax or Payment under Section [52-56) 52-48. If the Department of
Permitting Services or a municipality revokes or suspends a building permit
or issues a stop-work order solely because the permittee did not pay any tax
or Payment due under this Article, the permittee or any other party must not
appeal the permit revocation or suspension or the stop work order issuance,
or any modification of either, under Chapter 8. If the appealing party posts a
bond or other sufficient surety satisfactory to the County Attorney as
provided in Section [52-56) 52-48, the Department or municipality must
reissue or reinstate the building permit or revoke the stop-work order.
[52-51] 52-43. Calculation of development impact tax.
(a)
The Department of Permitting Services must calculate the amount of
the applicable development impact tax due for each building permit
by:
(1)
determining the applicable impact tax district and whether the
permit is for development that is exempt from the tax under
Section [52-49(f)] 52-41(t);
'"
'"
'"
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BILL No. 7-16
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(3)
detennining the applicable tax under Section [52-57] 52-49;
and
...
(c)
...
...
If the type of proposed development cannot be categorized under the
definitions of nonresidential and residential in Section [52-47] 52-39,
the Department must use the rate assigned to the type of development
which generates the most similar traffic impact characteristics.
...
...
...
[52-52] 52-44. Annual report.
...
...
...
(b)
a list of each building exempted from the tax during the previous
calendar year under Section [52-49(g)] 52-41(g) or taxed at a rate of
$0 under Section [52-57] 52-49, and the tax that otherwise would have
been paid for that building; and
...
...
...
[52-53] 52-45. Restrictions on use and accounting of development impact tax
funds.
(a)
The funds collected by the development impact tax must be used
solely to fund County or municipal transportation improvements of
the types listed in Section [52-58] 52-50 located anywhere in the
County, except as provided in subsections (c) and (h).
In
appropriating funds collected by the development impact tax, the
Council should, to the extent feasible, designate funds to be used for
transportation improvements in the policy area from which the funds
were collected or an adjacent policy area.
...
...
...
(d)
The Department of Finance must maintain and keep adequate
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BILL NO. 7-16
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financial records for each account that must:
*
(3)
*
*
Ensure that the disbursement of funds from each account is
used exclusively for the financing of the transportation
improvements listed in Section [52-58] 52-50.
*
[52-54] 52-46. Refunds.
(a)
*
*
Any person who has paid a development impact tax may apply for a
refund of the impact tax if:
(1)
the County has not appropriated the funds for impact
transportation improvements of the types listed
in
Section
[52-58] 52-50, or otherwise formally designated a specific
improvement of a type listed in Section [52-58] 52-50 to
receive funds, by the end of the sixth fiscal year after the
tax
is
collected;
*
(d)
*
*
The Director of Permitting Services must investigate each claim and
hold a hearing if the petitioner requests a hearing. Within 3 months
after receiving a petition for refund of the impact tax, the Director of
Permitting Services must provide the petitioner, in writing, with a
decision on the impact tax refund request. The decision must include
the reasons for the decision, including, as appropriate, a determination
of whether impact tax funds collected from the petitioner, calculated
on a first-in-first-out basis, have been appropriated or otherwise
formally designated for impact transportation improvements of the
types listed in Section [52-58] 52-50 within 6 fiscal years. If a refund
of the impact tax is due the petitioner, the Director of Permitting
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No. 7-16
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Services must notify the Department of Finance and, if the property is
located in Gaithersburg or Rockville, the fInance director of that city.
:+:
:+:
:+:
[52-55] 52-47. Credits.
:+:
:+:
*
(b)
A property owner must receive a credit for constructing or
contributing to an improvement of the type listed in Section [52-58]
52-50 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.
:+:
:+:
:+:
[52-56] 52-48. Appeals.
:+:
:+:
:+:
[52-57] 52-49. Tax rates.
:+:
:+:
[52-58] 52-50. Use of impact tax funds.
:+:
*
:+:
:+:
[52-59] 52-51. Transportation Mitigation Payment.
:+:
:+:
Article [XII] V. Development Impact Tax for Public School Improvements.
[52-87] 52-52. Definitions.
In this Article all terms defmed in Section [52-47] 52-39 have the same
meanings, and the following terms have the following meanings:
:+:
:+:
:+:
E5>­
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No. 7-16
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[52-88] 52-53. Findings; purpose and intent.
*
(a)
*
*
[52-89] 52-54. Imposition and applicability of tax.
An applicant for a building permit for a residential development must
pay a development impact tax for public school improvements
in
the
amount and manner provided in this Article before a building permit
is issued for any residential development
in
the County unless:
(1)
a credit for the entire tax owed is allowed under Section [52-93]
52-58; or
(2)
(b)
an appeal bond is posted under Section [52-56] [[52-47]] 52-48.
Except as expressly provided in this Article, this
tax
must be levied,
collected, and administered
in
the same way as the tax imposed under
Article [VII] IV. All provisions of Article [VII] IV apply to this
tax
unless the application of that Article would be clearly inconsistent
with any provision of this Article. This
tax
is in addition to the
tax
imposed under Article [VII] IV, and any tax paid under this Article
must not be credited against any tax due under Article [VII] IV.
*
(
e)
*
*
If the type of proposed development cannot be categorized under the
residential definitions in Section [52-47] 52-39 and [52-87] 52-52, the
Department must use the rate assigned to the type of residential
development which generates the most similar school enrollment
characteristics.
[52-90] 52-55. Tax rates.
*
(d)
*
*
Any non-exempt dwelling unit located in a development where at
least 30% of the dwelling units are exempt from this tax under Section
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No. 7-16
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580
581
[52-89(c)(1)-(4)] 52-54(c)(1)-(4) must pay the tax at 50% of the
applicable rate in subsection (a).
*
[52-91] 52-56. Accounting; use of funds.
*
*
*
*
[52-92] 52-57. Refunds.
*
(a)
Except as provided in this Section, Section [52-54] 52-46 applies to
any petition for a refund of taxes paid under this Article. Subsections
[52-54(a)(l)] 52-46(a)(1) and (d) do not apply to taxes paid under this
Article.
582
583
(b)
Any person who has paid a tax under this Article may apply for a
refund of the
tax
if the County has not appropriated the funds for
public school improvements of the types listed in Section [52-91 (d)]
52-56(d) by the end of the sixth fiscal year after the tax is collected.
584
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588
(c)
The Director of Permitting Services must investigate each claim and
hold a hearing at the request of the petitioner. Within 3 months after
receiving a petition for refund, the Director must provide the
petitioner, in writing, with a decision on the refund request. The
Director must specify the reasons for the decision, including, if a
refund is claimed under subsection (b), a determination of whether
funds collected from the petitioner, calculated on a first-in-first-out
basis, have been appropriated or otherwise formally designated for
public school improvements of the types listed in Section [52-91 (d)]
52-56(d) within 6 fiscal years.
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590
591
592
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594
595
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597
[52-93] 52-58. Credits.
598
599
(a)
Section [52-55] 52-47 does not apply to the
tax
under this Article. A
property owner must receive a credit for constructing or contributing
®
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BILL
No.
7-16
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to an improvement of the type listed in Section [52-91(d)] 52-56(d),
including costs of site preparation. A credit must not be allowed for
the cost of any land dedicated for school use, including any land on
which the property owner constructs a school.
*
(c)
MCPS must:
*
*
*
*
*
(3) determine whether the improvement is a public school
improvement of the type listed in Section [52-91(d)] 52-56(d),
*
(e)
(1)
*
*
A property owner must receive a credit for constructing or
contributing to the cost of building a new single family
residence that meets Level I Accessibility Standards, as defmed
in Section [52-18U(a)] 52-l07(a).
614
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*
accordance
with
*
*
[52-18U(e)]
[[52-1
o
8(e)1l
(3) Application for the credit and administration of the credit be in
Subsections
52-107(e) and
(t).
*
[52-94] 52-59. School Facilities Payment.
*
*
*
*
*
52-60. Payment
Article [VIII] VI. Expedited Development Approval Excise Tax.
*
52-61. Rates.
*
*
*
*
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*
52-62. Exemptions.
*
*
*
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BILL No. 7-16
628
629
52-63. Credits.
Any person who pays an expedited development approval
tax
under Section
52-60 may reduce that tax by:
(a)
any amount the person paid under Article [VII] IV (development
impact tax) for any building that is the subject of this tax; and
630
631
632
633
634
635
636
637
*
52-64. Payments.
*
*
*
*
*
[52-64A] 52-65. Collection and administration; interest and penalties;
violation; lien; annual report; use of funds.
638
639
(a)
The provisions of Section [52-50] 52-42, except subsection (c), apply
to the payment and collection of the expedited development approval
excise tax as if it were the development impact tax.
640
641
642
*
[52-81] 52-66. Definitions.
*
*
Article [XI] VII. Tobacco Tax.
643
644
645
646
647
*
[52-82] 52-67. Imposition of tax.
*
*
*
*
*
*
*
*
[52-84] 52-69. Enforcement.
[52-83] 52-68. Tobacco Tax - Exemption.
648
649
650
651
652·
*
[52-85]52-70. Overdue tax - interest.
*
*
If the vendor does not pay the
tax
when due under Section [52-76(e)]
52-67(e), the vendor must pay to the Director, in addition to the tax due, interest at
the rate of one percent for each month or fraction of a month that the tax is
overdue.
{::rr2~71
e
i
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No. 7-16
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668
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680
681
682
[52-86] 52-71. Penalties.
(a)
If a vendor does not pay the tobacco tax when due under Section
[52-76(e)] 52-67(e), the vendor is subject to a Class C civil penalty for
each taxable tobacco product for which a tax has not been paid.
*
(d)
Article.
*
*
Section [52-18D] 52-21 applies to the tobacco tax imposed under this
Article [XIII] VIII. Excise Tax on Electronic Cigarettes.
[52-95] 52-72. Definitions.
*
[52-96] 52-73. Tax levied; rate.
*
*
*
*
[52-97] 52-74. Remittance.
(a)
*
The tax levied under Section [52-96] 52-73 is due and payable for
each month on the last day ofthe next month.
*
(c)
*
*
If
any dealer transports or causes to be transported into the County an
electronic cigarette product, that dealer is liable for the payment of the
tax imposed under Section [52-96] 52-73 unless that dealer obtains
from the supplier of the electronic cigarette product a written
certification, in a form approved by the Director, that the supplier is
liable for and is paying the
tax.
[52-98] 52-75. Cessation of business.
*
(a)
*
*
[52-99] 52-76. Collection; interest and penalties; violation.
If
any person does not pay the Director the tax due under Section
[52-96] 52-73, that person is liable for:
®
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No. 7-16
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699
*
(c)
*
*
Every person liable for any tax under Section [52-96] 52-73 must
preserve for 3 years suitable records necessary to detennine the
amount of the tax. The Director may inspect and audit the records at
any reasonable time.
(d)
Any failure to pay the tax when due under Section [52-97] 52-74, and
any violation of this Section [52-97] 52-74 or this Section, is a Class
A violation. Each violation is a separate offense. A conviction under
this subsection does not relieve any person from paying the tax.
(e)
Section [52-18D] 52-21 applies to this tax.
[52-100. Reserved.]
Article [XIV] IX. Carryout Bag Tax.
[52-101] 52-77. Definitions
*
[52-102] 52-78. Tax imposed.
*
*
*
*
(b)
*
Each retail establishment that provides a carryout bag to a customer
must collect the amount of the tax imposed under subsection (a) when
the customer makes any payment for goods in person, through the
Internet, by telephone, by facsimile, or by any other means. The retail
establishment must hold the taxes required to be collected under this
Section in trust for the County until remitted as required under Section
[52-103] 52-79.
700
701
702
703
704
705
706
707
708
*
[52-103] 52-79. Remittance.
*
*
(a)
Except as provided in subsection (b), on or before the 25th of each
month, each retail establishment must remit the full amount of the
tax
709
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No. 7-16
710
collected for all carryout bags provided to a customer during the
previous month, less the amount retained under Section [52-102(c)]
52-78(c).
(b)
A retail establishment is only required to remit the taxes to the
Director when the cumulative taxes collected under [section
52-102(a)] Section 52-78(a) since the previous remittance, if any,
exceeds $100.
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
*
[52-104] 52-80. Interest and penalties.
(a)
*
*
If a retail establishment does not remit to the Director any tax owed
under Section [52-103] 52-79 when due, the retail establishment is
liable for:
*
[52-105] 52-81. Prohibited conduct.
*
*
*
*
*
*
*
*
*
[52-106] 52-82. Regulations.
*
[52-107] 52-83. Enforcement.
*
Article X. Property Tax Credits.
[52-11] 52-84. Real property tax credits for permanently and totally disabled
homeowners.
*
*
*
*
*
*
*
*
*
[52-11A] 52-85. Homeowners property tax credit.
[52-lIB] 52-86. Credit to offset certain income tax revenues.
[Article III] 52-87. Scenic Easement Tax Credit.
@-
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BILL No. 7-16
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755
756
757
758
759
760
761
[52-28. Definitions.]
ill
Definitions.
*
*
*
*
*
*
[52-29. Tax credit generally.]
Oil
Tax credit generally.
[52-30. Basic requirements.)
W
Basic requirements.
To qualify for a
tax
credit,
the following basic requirements must be met:
ill
[(b)]
ill
[(c)]
ill
[(a)]
[(d)]
@
*
ill
[(f)]
ill
[(e))
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[52-31. Standards and categories of credits.]
@
Standards and categories
Q[
credits.
*
[(a)]
ill
*
[1.]
fA)
*
[2.]
an
*
[a.]
ill
*
[b.]
@*
*
*
*
[(b)]
ill
[1.]
fA)
[2.]
*
*
an
*
[a.]
ill
*
[b.]
eii)
*
*
*
*
*
*
*
*
*
[52-32. Determination and duration of tax credit.]
duration
Q[
tax credit.
[(a)]
W
Determination and
762
763
764
ill
[(b)]
ill
*
*
*
*
*
[(c)] meets the basic requirements, together with the standards of one
@-
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BILL No.
7-16
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
of the categories in [Section 52-31] paragraph@.
*
and condemnation.
*
*
*
*
[52-33. Valuation, assessment and condemnation.]
ill
Valuation. assessment,
*
[52-34. Application for tax credit.]
{g}Applicationfor tax credit.
ill
The owner of such real property or his duly authorized agent
[shall] must on or before [sixty (60)] 60 days [prior to] before
the annual date of finality or semi-annual date of finality,
whichever may be applicable, file with the [county council]
County Council a claim for such tax credit in
~uch
form as may
be required by the [council] Council. [Such]
Any
application
[shall] must include a description of the property on which the
scenic easement is to be granted and [shall] must be signed by
all owners, holders of encumbrances-,- and other parties in
interest. The [county council shall then] County Council must
determine whether the property conforms to and meets the basic
requirements and standards of one of the categories provided in
[section 52-31] paragraph @. If it does, the applicant [shall]
must then submit a scenic easement deed and a certificate of
title prepared by a member of the bar of the court of appeals of
Maryland showing the effect of such easement [upon] on the
land described therein. [Such]
Any
easement [shall] must not be
preceded by any prior interest to secure a debt or otherwise
which would affect the priority of [such] the easement.
ill
If deemed necessary by the [council] Council, a survey by a
registered land surveyor or professional engineer may be
required[;
if]:.
If required, [such] the survey [shall] must show
~~
-
F:\l.AWlBILLS\1607
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BILL
No. 7-16
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
the land described, the location of the improvements thereon,
the area of land subject to the easement.1 and a site location
sketch showing its relation to the geographical features which
relate
to
its scenic and open space value. The expense of this
survey and the title certificate may be assumed by the grantee
or the [county council] County Council in its discretion, if a
request is made therefor in the original application. The [county
council shall then] County Council must either accept the
scenic easement and grant the
tax
credit or reject the application
and deny the credit. If the [council] Council accepts the
easement, the tax credit [shall become] becomes effective upon
recordation of the deed in the land records of the [county]
County. The [county council shall] County Council must issue
an appropriate notice to be delivered by the landowner to the
[director of finance] Director of Finance.
[52-35. Interpretation.]
®
Interpretation.
*
*
*
[Article VI] 52-88. Historic Preservation Tax Credit.
[52-41. Tax credit generally.]
fu}
Tax credit generally.
*
[(a)]
ill
809
*
*
[(1)]
(A)
[(2)]
ill)
[(A)]
815
816
817
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
F:IJ.AWlBILLS\1607 Technical Corrections\BiI14.Doc
ill
[(B)]
®
*
*
*
*
*
[(3)]
(Q
[(4)]
(ill
[(b)]
818
ill
@-
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BILL No. 7-16
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
[(1)]
fA)
[(2)]
*
*
*
®
*
*
*
[52-43. Use of tax credit.]
ill
Use gftax credit.
[(a)]
ill
The tax credit is [25 percent] 25% of the taxpayer's qualified
expenses under [section 52-42] paragraph@.
[(b)]
ill
*
*
*
[52-44. Application for tax credit; appeals.]
@
Application for tax credit;
appeals.
[(a)]
ill
[(1)]
fA)
[(2)]
*
*
*
*
*
*
®
An
application must include receipts and an oath or
affirmation by the taxpayer that the receipts are for
qualified expenses under [section 52-42] paragraph @.
[(3)]
(g
[(4)]
(ill
[(5)]
@
*
*
*
*
*
*
The County Director of Finance may reqUIre
additional information and documentation from the
taxpayer, and may reject all or part of the claimed
expenses for lack of adequate documentation or if the
claimed expenses do not qualify under [section 52-42]
paragraph @. The Director must notify the taxpayer of
the Director's decision on the application.
[(b)]
ill
837
838
839
840
841
842
843
844
845
*
*
*
*
*
*
[52-45. Penalties.]
W
Penalties.
*
[(b)]
ill
*
*
[52-46. Regulations.]
ill
Regulations.
*
[(a)]
ill
*
*
F:\LAW\BILLS\1607 Technical Corrections\BilI4.00c
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BILL
No.
7-16
846
847
848
849
850
851
852
853
854
855
856
857
858
[Article IX] 52-89. Conservation Land Tax Credit.
[52-65. Definitions.]
ill
Definitions.
[(a)]
[(b)]
*
*
*
ill
[(b)]
ill
[(a)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[52-66. Amount of credit.]
{hl
Amount
Q[
credit.
[(l)]®
[(2)]
an
*
*
*
*
[52-67. Allowance and duration of tax credit.]
wAllowance and duration
Q[
tax
credit.
859
860
861
862
863
864
865
866
867
868
869
870
871
872
ill
[(b)]
ill
[(c)]
ill
[(a)]
[(1)]
[(2)]
®
an
If a
[(3)]
(Q
ill
[(e)]
ill
[(d)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
III
conservation easement referenced
Section
[52-65(a)(2)(A)] 52-89(a)(2)(A) is terminated, or if a land trust
sells conservation land subject to a resale agreement to any
person other than a government agency or another land trust,
the owner of the land must repay the County all credits allowed
under this Article and interest computed at the rate applicable to
unpaid taxes when the taxes were due.
®
F:\LAWI8ILLS\1607 Technical Corrections\BiII4.Doc
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BILL
No. 7-16
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
[52-68. Administration of tax credit.)
@
Administration
gf
tax credit.
[(a)]
ill
*
*
*
[(b))
ill
[(c)]
ill
*
*
*
*
[(d)]
ill
*
*
*
*
*
*
*
[Article X] 52-90. New Jobs Tax Credit and Enhanced New Jobs Tax Credit.
[52-69. Tax credits.]
fu}
Tax credits.
*
[52-70. Definitions.]
(hl
Definitions.
*
[(a)]
[(b)]
[(c)]
*
*
[(d)]
*
*
[(a))
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[52-71. Eligibility for tax credit.]
(Q}
Eligibility/or tax credit.
ill
[(1)]
fA)
*
[(2)]
tID
[(b)]
ill
[(1)]
fA)
[(2)]
(ID
[(c)]
ill
[(1))
fA)
[(2)]
tID
[(3)]
(g
[(4)]
@
[(5)]
ill}
[(d)]
ill
*
*
*
*
*
*
*
*
*
*
*
*
*
*
899
[52-72. Amount of tax credit; pass-through to lessees.]
@
Amount
gf
tax credit;
@)
F:\LAWlBILLS\1607 Technical Corrections\8i114.00c
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BILL
No. 7-16
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
pass-through to lessees.
[(a)]
ill
[(1)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
ill
*
*
*
*
*
*
*
*
*
*
*
*
[(2)]
ill)
[(3)]
(Q
[(b)]
ill
[(1)]
ill
[(2)]
ill)
[(c)]
ill
[52-73. Recapture of tax credit.]
[(a)]
ill
W
Recapture gftax credit.
[(b)]
ill
[(c)]
ill
[(a)]
ill
[52-74. Administration
of tax
credit.]
WAdministration gftax credit.
ill
[(c)]
ill
[(b)]
[(1)]
[(2)]
ill
an
[(3)]
{Q
[(d)]
ill
[(e)]
ill
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[Article XI] 52-91. Brownfields Property Tax Credit.
[52-75. Definitions.]
!ill
Definitions.
*
[(a)]
*
*
*
[(b)]
[(c)]
*
*
*
*
@-
F:\l.AW\BILLS\1607 Technical Corrections\Bin 4.00c
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BILL
No.
7-16
[(d)]
[(e)]
[(f)]
[(g)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[(h)]
[(i)]
[0)]
[52-76. Participation.]
®
Participation.
[52-77. Property Tax Credits.]
[(a)]
ill
Property tax credits.
*
*
*
*
ill
[(b)]
ill
®
[(2)]
tID
[(1)]
942
943
944
945
946
947
948
949
950
951
952
[(a)]
ill
[(b)]
ill
*
*
*
*
*
*
*
*
*
*
*
[52-79. Contribution to Fund.]
ill
Contribution to Fund
[52-80. Termination of Credit.]
[(a)]
ill
ill
Termination
Q[
credit.
*
*
*
[(b)]
ill
*
*
*
*
[52-IIC] 52-92. Property tax credit-senior citizens of limited income.
(a)
The Director of Finance must allow a tax credit each year against the
general County tax and all special service area taxes imposed on any
real property that is owned by, and is the principal residence of, an
individual who:
(1)
is at least 65 years old; and
953
@
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BILL
No. 7-16
954
955
956
957
958
959
960
961
962
963
964
965
(2)
qualifies to receive either the state Homeowners' Property Tax
Credit or the County supplement to the Homeowners' Property
Tax Credit under Section [52-IIA] 52-85, or both.
(b)
For each taxable year, the credit under this Section equals 50% of the
total state and County credit awarded for that
tax
year under state law
and Section [52-11A] 52-85.
*
*
*
*
*
*
*
*
*
[52-18A] 52-93. Tax credit for certain nonprofit organizations.
[52-18E] 52-94. Day care property tax credit.
*
*
*
*
*
*
*
*
*
*
[52-18H]
52-95. Personal property tax-Research and development exemption.
[52-181] 52-96. Property tax credit-Leased property-Religious organizations.
[52-18J] 52-97. Property tax credit for Audubon Naturalist Society
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
*
*
*
[52-18K] 52-98. Property tax credit - fire sprinkler systems.
[52-18L] 52-99. Property tax credits - arts and entertainment district.
*
[52-18N] 52-100. Property tax credit -
officer or rescue worker.
*
surviving spouse of law enforcement
*
*
*
*
*
[52-180] 52-101. Home computer telecommuting incentive.
*
[52-18P] 52-102. Property tax credit -
*
*
nonprofit swim clubs.
*
@-
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BILL
No. 7-16
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
[52-18Q] 52-103. Property tax credit- energy and environmental design.
*
[52-18R] 52-104. Property tax credit ­
*
*
renewable energy.
*
[52-18S[ 52-105. Property tax credit ­
*
*
publicly sponsored business incubator.
*
*
standards.
*
'"
*
level I and level II accessibility
[52-18T] 52-106. Property tax credit ­ accessibility features.
'"
[52-18U] 52-107. Property tax credit -
'"
(c)
follows:
(1)
'"
'"
Amount ofCredit.
The tax credit permitted by this Section must be as
For features meeting Level I Accessibility Standards, certified
costs of
up
to $3,000 less any credit received against the
Development Impact Tax for School Improvements under
Section [52-93] 52-58 for those features and less any funds or
assistance received for the accessibility feature.
(2)
F or features meeting Level II Accessibility Standards, certified
costs of
up
to $10,000 less any credit received against the
Development Impact Tax for School Improvements under
Section [52-93] 52-58 for those features and less any funds or
assistance received for the accessibility feature.
'"
'"
'"
'"
[52-18T] 52-108. Burtonsville Enterprise Zone Property.
'"
tenants.
'"
[52-18W] 52-109. Property tax credit- reduced rent for elderly or disabled
F:\l.AWlBILLS\1607 Technical Corrections\BiIl4.Doc
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BILL
No. 7-16
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
*
Sec. 3.
County is amended as follows:
*
*
Section 3 of Chapter 37 of the 2015 Laws of Montgomery
Section 3. Reporting.
When a development proposes at least [25 percent]
25% affordable dwelling units under Section [52-49(c)5] 52-41(g)(5) and Section
[52-89(c)5] 52-54(c)(5), the Department of Housing and Community Affairs must
report to the Council the location of the development, the total number of units in
the development, and the number of affordable units within 30 days from the date
of the agreement to build MPDUs. If a development with [25 percent] 25% of
affordable dwelling units does not obtain an agreement to build MPDUs with the
Department of Housing and Community Affairs, then the Department of
Permitting Services must report to the Council the use of any impact
tax
exemption
under [52-49(c)5] 52-41(g)(5) and Section [52-89(c)5] 52-54(c)(5) within 30 days
from the date the exemption is granted.
Approved:
1024
1025
Nancy Floreen, President, County Council
Date
1026
1027
Approved:
Isiah Leggett, County Executive
Date
1028
This is a correct copy ofCouncil action.
1029
Linda M. Lauer, Clerk of the Council
Date
F:\L.AW\BILLS\1607 Technical Corrections\BiII4.00c
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LEGISLATIVE REQUEST REPORT
Bill 7-16
Technical Corrections
DESCRIPTION:
PROBLEM:
Makes technical, typographical, grammatical, and other non­
substantive corrections to County law.
Codifying several new laws revealed several technical and other non­
substantive errors that could confuse a person trying to follow or
enforce County law.
To correct technical and other non-substantive errors in the County
Code.
Council legal staff and County Attorney's Office.
To
be
requested.
To be requested.
Not applicable.
Not applicable.
Amanda Mihill, Council Staff (240) 777-7815
Tammy Seymour, Office of the County Attorney (240) 777-6789
The applicability of other provisions in municipalities follows the
applicability ofthe underlying provision ofthe County Code.
Not applicable.
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITIDN
MUNICIPALITIES:
PENALTIES:
F:\LAW\BILLS\1607 Technical Corrections\LRR.Docx
@