(a) Uniform rate of assessment. Except as otherwise provided in this section, the special community benefit tax shall be based on a uniform rate of assessment for each platted lot in the district as are other County real property taxes.
(b) Uniform assessment for each platted lot. The special community benefit tax shall be a uniform assessment for each platted lot in the district in Capetowne Special Community Benefit District; Heritage Special Community District; Hillsmere Estates Special Community Benefit District; Scheides Cove Community Association Special Community Benefit District; Severndale Special Community Benefit District; Timbers Special Community Benefit District; and Woodland Beach Special Community Benefit District.
(c) Uniform assessment for each improved lot. The special community benefit tax shall be a uniform assessment per improved lot in the Mil-Bur Special Community Benefit District and the Sherwood Forest Special Community Benefit District.
(d) Uniform assessment for each real property tax account. The special community benefit tax shall be a uniform assessment for each real property tax account in Amberley Special Community Benefit District; Avalon Shores Special Community Benefit District; Bay Ridge Special Community Benefit District; Beverly Beach Special Community Benefit District; Birchwood Special Community Benefit District; Broadwater Creek Special Community Benefit District; Cape Anne Special Community Benefit District; Cape St. Claire Special Community Benefit District; Chartwell Special Community Benefit District; Deale Beach Special Community Benefit District; Eden Wood Special Community Benefit District; Greenbriar II Special Community Benefit District; Greenbriar Gardens Special Community Benefit District; Hollywood on the Severn Special Community Benefit District; Homewood Community Association Special Community Benefit District; Hunter’s Harbor Special Community Benefit District; Kensington Special Community Benefit District; Landhaven Special Community Benefit District; Little Magothy River Special Community Benefit District; Loch Haven Special Community Benefit District; Long Point on the Severn Special Community Benefit District; Magothy Beach Special Community Benefit District; Magothy Forge Special Community Benefit District; Manhattan Beach Special Community Benefit District; Mason Beach Special Community Benefit District; Parke West Special Community Benefit District; Pine Grove Village Special Community Benefit District; The Provinces Special Community Benefit District; Queens Park Special Community Benefit District; Rockview Beach/Riviera Isles Special Community Benefit District; Selby on the Bay Special Community Benefit District; Severn Grove Special Community Benefit District; Severna Forest Special Community Benefit District; Shoreham Beach Special Community Benefit District; Snug Harbor Special Community Benefit District; South River Heights Special Community Benefit District; South River Manor Special Community Benefit District; South River Park Special Community Benefit District; Southgate Special Community Benefit District; Stone Haven Special Community Benefit District; Sylvan Shores Special Community Benefit District; Sylvan View on the Magothy Special Community Benefit District; Tanglewood Lane Special Community Benefit District; Upper Magothy Beach Special Community Benefit District; Warthen Knolls Special Community Benefit District; Wetheridge Estates Special Community Benefit District; and Woodland Beach (Pasadena) Special Community Benefit District.
(e) Fixed rate of assessment for each real property tax account for improved property. The special community benefit tax shall be a fixed rate of assessment for each real property tax account for an improved property in the Indian Hills Special Community Benefits District.
(f) Uniform assessment for each real property tax account. The special community benefit tax shall be a uniform assessment for each real property tax account for an improved property in Bittersweet Special Community Benefit District; Carrollton Manor Special Community Benefit District; Fair Haven Cliffs Special Community Benefit District; Felicity Cove Special Community Benefit District; Highview on the Bay Special Community Benefit District; Idlewilde Special Community Benefit District; Owings Cliffs Special Community Benefit District; Pines on the Severn Special Community Benefit District; Steedman Point Special Community Benefit District; Venice on the Bay Special Community Benefit District; and Wilelinor Special Community Benefit District.
(g) Exemptions. The special community benefit tax shall not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax-Property Article of the State Code.
(1985 Code, Art. 6, § 2-106) (Bill No. 96-87; Bill No. 7-88; Bill No. 8-88; Bill No. 52-88; Bill No. 101-88; Bill No. 19-89; Bill No. 19-90; Bill No. 11-91; Bill No. 12-91; Bill No. 44-91; Bill No. 61-92; Bill No. 7-93; Bill No. 8-93; Bill No. 32-93; Bill No. 33-93; Bill No. 53-93; Bill No. 31-94; Bill No. 18-95; Bill No. 22-95; Bill No. 23-95; Bill No. 7-97; Bill No. 17-97; Bill No. 18-97; Bill No. 76-97; Bill No. 106-97; Bill No. 68-98; Bill No. 26-99; Bill No. 66-99; Bill No. 14-00; Bill No. 16-00; Bill No. 82-00; Bill No. 6-01; Bill No. 7-01; Bill No. 16-01; Bill No. 24-01; Bill No. 27-01; Bill No. 100-01; Bill No. 101-01; Bill No. 12-02; Bill No. 13-02; Bill No. 24-02; Bill No. 13-03; Bill No. 5-04; Bill No. 18-04; Bill No. 22-04; Bill No. 27-05; Bill No. 40-05; Bill No. 2-06; Bill No. 83-06; Bill No. 6-07; Bill No. 14-07; Bill No. 67-07; Bill No. 15-09; Bill No. 16-09; Bill No. 69-09; Bill No. 3-11; Bill No. 22-11; Bill No. 87-14; Bill No. 59-15; Bill No. 60-15; Bill No. 16-17; Bill No. 98-17; Bill No. 10-19; Bill No. 8-20; Bill No. 24-21; Bill No. 22-22; Bill No. 49-22)
Editor’s note – The provisions in § 4-7-205(g) made by Bill No. 49-22 apply retroactively to July 1, 2022.