§ 4-7-406. Districts established.
   (a)   Generally. There are established the following waterways improvement districts.
   (b)   Amberley Waterways Improvement District.
      (1)    The limits of the Amberley Waterways Improvement District are the properties on the following plats recorded among the land records of Anne Arundel County: Amberley (Plat 1, formerly Hollywood Acres) recorded in Liber 22 at Folio No. 34, as Plat Number 1040; Amberley (Plat 4, revision of lots 68-71, Block A, Plat No. 2) recorded in Liber 29 at Folio No. 16 as Plat Number 1452; Amberley (Plat 2, formerly Hollywood Acres) recorded in Liber 22, at Folio No. 36 as Plat Number 1041; Amberley (Plat 3, formerly Hollywood Acres) recorded in Liber 22, at Folio No. 22, at Folio No. 38, as Plat Number 1042; and Amberley (Plat 5) near St. Margarets recorded in Liber 40 at Folio No. 21, as Plat Number 2196. As used in this section, "waterfront properties" are the following properties within the Amberley Waterways Improvement District:
Tax Account Number
Address
Tax Account Number
Address
3-025-15615076
698 Holly Drive N
3-025-31593303
700 Holly Drive N
3-025-02617201
704 Holly Drive N
3-025-07692210
708 Holly Drive N
3-025-03166000
712 Holly Drive N
3-025-32567700
716 Holly Drive N
3-025-90016481
720 Holly Drive N
3-025-01807025
1602 Laurel Lane
3-025-30115730
1606 Laurel Lane
3-025-31969850
1608 Laurel Lane
3-025-01711600
1610 Laurel Lane
3-025-16852140
736 Holly Drive N
3-025-12023450
740 Holly Drive N
3-025-23158375
742 Holly Drive N
3-025-20613625
744 Holly Drive N
3-025-01247400
746 Holly Drive N
3-025-09291115
1650 Poplar Lane
3-025-06393800
1652 Poplar Lane
3-025-05718508
1654 Poplar Lane
3-025-26321090
754 Holly Drive N
3-025-33590680
756 Holly Drive N
3-025-14807100
760 Holly Drive N
3-025-00318564
762 Holly Drive N
3-025-18590956
764 Holly Drive N
3-025-18378079
766 Holly Drive N
 
Tax Account Number
Address
Tax Account Number
Address
3-025-26335000
768 Holly Drive N
3-025-09513608
772 Holly Drive N
3-025-34019000
776 Holly Drive N
3-025-25888503
778 Holly Drive N
3-025-32161148
780 Holly Drive N
3-025-07020400
782 Holly Drive N
3-025-16433500
786 Holly Drive N
3-025-02721600
788 Holly Drive N
3-025-04995405
790 Holly Drive N
3-025-19474025
792 Oak Lane
3-025-24474400
794 Oak Lane
3-025-20015025
796 Oak Lane
3-025-14142800
798 Oak Lane
3-025-09916820
800 Oak Lane
3-025-31981000
802 Holly Drive E
3-025-28437500
804 Holly Drive E
3-025-29069580
806 Holly Drive E
3-025-27228060
808 Holly Drive E
3-025-22615531
810 Holly Drive E
3-025-00318561
812 Holly Drive E
3-025-09290600
814 Holly Drive E
3-025-13455900
818 Holly Drive E
3-025-32907100
822 Holly Drive E
3-025-32484400
824 Holly Drive E
3-025-01790550
830 Holly Drive E
3-025-20551850
832 Holly Drive E
3-025-14485800
838 Holly Drive E
3-025-30049805
195 Beech Lane
3-025-32385100
1700 Beech Lane
 
      (2)   The district is established to repay a $135,000 loan from the State of Maryland to dredge Whitehall Creek, and to defray the costs thereof, including administrative costs. The loan is to be repaid through annual assessments, as set forth in subsection (b)(4), on the properties in the district for a period of 25 years, beginning with the year immediately following the completion of the project, or sooner if required by the State of Maryland.
      (3)   The Amberley Waterways Improvement District shall be administered by the Amberley Community Association, Inc., a civic or community association that meets the criteria set forth in Anne Arundel County Code § 4-7-101(d).
      (4)   The method of taxation for the annual assessment shall be as follows: (1) the waterfront properties shall pay an equal share of 60% of the annual amount necessary to amortize the loan from the Districts, and Waterways Improvements Districts State of Maryland and to pay the administrative fee charged by the County and any other administrative costs; (2) all properties, including waterfront properties, shall pay an equal share of 40% of the annual amount necessary to amortize the loan from the State of Maryland and to pay the administrative fee charged by the County and any other administrative costs.
 
   (c)   Brown's Pond Waterways Improvement District.
      (1)   The limits of the Brown's Pond Waterways Improvement District are parcel 18, Block 7, Tax Map 46 Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 1681, Folio No. 356; parcel 20, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2368, Folio No. 841; parcel 21, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4237, Folio No. 207; parcel 22, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in deeds recorded among the land records of the County in Liber No. 3422, Folio No. 720 and Liber No. 2645, Folio No. 848; parcel 23, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3888, Folio No. 883; parcel 24, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3214, Folio No. 895; parcel 26, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2753, Folio No. 134; parcel 362, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3285, Folio No. 495; parcel 209, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4437, Folio No. 707; parcel 25, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2628, Folio No. 742; parcel 295, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2869, Folio No. 252; parcel 291, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 1866, Folio No. 293; parcel 371, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3359, Folio No. 643; parcel 224, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4437, Folio No. 703; parcel 17pt, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 0046, Folio No. 004; parcel 393, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4437, Folio No. 724; and parcel 19, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3759, Folio No. 75.
      (2)   The district is established for the purpose of dredging a channel in Brown's Pond; construction of jetties; further maintenance and other improvements; and paying administrative fees set forth by the County in connection with the district.
      (3)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Brown's Pond Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council for the district.
         (ii)   Notwithstanding § 4-7-101(h) , the annual assessment for each property within the waterways improvement district shall be assessed and levied by the County Council sitting as district council for a waterways improvement district according to the benefits accruing to each tax parcel and dividing the respective share of burden into the sum of the annual amount necessary to amortize the loan plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed and the improvements on the real property and shall be paid annually as County taxes are paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (d)   Buckingham Cove Waterways Improvement District.
      (1)   The limits of the Buckingham Cove Waterways Improvement District are lot 10 as shown on the plats of Buckingham Estates and recorded in the land records of the County at Plat Book 33, Folio 45; those lots shown as Section K, Plat 3 (as revised) of Manhattan Beach and recorded in the land records of the County at Plat Book 3, Folio 38, and further identified on State Department of Assessments and Taxation Map 32-E as parcels numbered 136, 98, 100, 444, 99, 104, 52, 53, and 89; and those lands shown on State Department of Assessments and Taxation Map 32-H, Block 4 as parcels 49, 194, and 206.
      (2)   The district is established for the purpose of improving Buckingham Cove by dredging the main channel in the west fork of Dividing Creek and the extension known as Buckingham Cove; and providing further maintenance should it become necessary.
      (3)   The Buckingham Cover Waterways Improvement District shall be administered by the Buckingham Cove Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d).
      (4)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund and a loan from Anne Arundel County, an annual assessment is levied on property in the Buckingham Cove Waterways Improvement District for a period of 25 years beginning with the year following the year in which the waterways improvement project is completed, or sooner if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as district council for the district, and the agreement between the Buckingham Cove Improvement Association, Inc., and Anne Arundel County.
         (ii)   The annual assessment for each property in the waterways improvement district shall be an amount determined by dividing the number of tax parcels in the district into the total amount necessary to amortize the total of: the loan from the Department of Natural Resources, the loan from Anne Arundel County, any maintenance costs, and the anticipated County administrative costs. The annual assessment shall constitute a lien against the real property against which it is assessed and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (e)   Cattail Creek and Upper Magothy River Waterways Improvement District.
      (1)   The limits of the district are those lands shown in the consolidated property file of the State Department of Assessments and Taxation as:
Tax Account Number
Address
Tax Account Number
Address
3-000-1702-5400
144 Arundel Beach Road
3-036-0630-4163
River Road
3-123-0089-9753
175 Topeg Drive
3-123-0143-0500
147 Topeg Drive
3-123-0912-2800
179 Topeg Drive
3-123-0932-5207
157 Berrywood Drive
3-123-1411-3010
183 Topeg Drive
3-123-1624-1600
133 Berrywood Drive
3-123-1693-6610
171 Topeg Drive
3-123-2514-4130
161 Berrywood Drive
3-123-2935-7434
129 Berrywood Drive
3-123-3322-0600
187 Topeg Drive
3-123-9002-9296
125 Berrywood Drive
3-124-9001-9624
66 Marnel Drive
3-124-9001-9626
70 Marnel Drive
3-124-9001-9646
88 Robinson Landing Road
3-217-3393-4900
8360 Country Life Road
3-217-0780-5700
8362 Country Life Road
 
      (2)   The district is established to improve Cattail Creek and the Upper Magothy River by dredging spur channels from the main channel to each of the properties included in the district.
      (3)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on the property in the Cattail Creek and Upper Magothy River Waterways Improvement District for a period of 25 years beginning the year following the year in which the waterways improvement project is completed, or sooner, if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as district council for the district.
         (ii)   The annual assessment for each property in the district is determined by multiplying the number of cubic yards of spoil removed from the spur channel to the property by the cost per cubic yard of the dredging, divided by 25, which is the number of years for which the loan runs, plus the yearly County administrative cost. The annual assessment shall constitute a lien against the property against which it is assessed, and carries the same obligation as County real property taxes.
   (f)   Johns Creek Waterways Improvement District.
      (1)   The limits of the Johns Creek Waterways Improvement District are:
Tax Account Number
Address
Tax Account Number
Address
7738-9004-0469
846 Shady Oaks Road
7738-0010-5000
5105 Holly Drive
7738-0290-0950
5109 Holly Drive
7738-0176-3425
5111 Holly Drive
7738-0045-1500
5113 Holly Drive
7738-0307-5300
5115 Holly Drive
7738-0174-7200
5117 Holly Drive
7738-0416-9200
5119 Holly Drive
7000-0395-7808
5015 Muddy Creek Road
 
      (2)   The district is established for the purpose of dredging a channel in John's Creek; rebuilding bulkheads; and further maintenance and other improvements.
      (3)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the John's Creek Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council for the district.
         (ii)   The annual assessment for each property within the waterways improvement district shall be an amount determined by dividing the number of tax parcels in the district into the sum of the annual amount necessary to amortize the loan from the Department of Natural Resources plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed, and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (g)   Lake Placid Waterways Improvement District.
      (1)   The limits of the Lake Placid Waterways Improvement District are lots 117 through 130, inclusive, and lots 138 through 164, inclusive, as shown on a plat entitled "Revised Plat of Shoreacres", dated October, 1929, and recorded among the land records of the County as Plat No. 377 found in Plat Book No. 7, Folio No. 19, Speed 22.
      (2)   The district is established for the purpose of providing an immediate continuation of channel dredging of Lake Placid as defined in the County capital project description, FY 1979, capital project No. C52277; and providing for future maintenance and other improvements as permitted by Bill No. 22-78 if future maintenance or improvements become necessary.
      (3)   (i)   Securing repayment of a loan not to exceed $280,000 from the State Department of Natural Resources through the Waterway Improvement Fund, a uniform annual assessment is levied on property in the Lake Placid Waterways Improvement District for a period not to exceed 25 years beginning with fiscal year 1983 and continuing through fiscal year 2008 according to terms that may be set forth in an agreement between the State and the County governing body sitting as district council of the district.
         (ii)   The annual assessment for each property within the Waterways Improvement District shall be an amount equal to the ratio which the assessed valuation of the individual property not including the improvements thereon bears to the total assessed valuation of the properties not including the improvements thereon within the district, multiplied by the sum of the annual amount necessary to amortize the loan from the State Department of Natural Resources, plus anticipated County administrative costs, consisting of 5% of that amount. The annual assessment shall constitute a lien upon the real property against which it is assessed and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (h)   Lake Hillsmere Waterways Improvement District.
      (1)   The limits of the Lake Hillsmere Waterways Improvement District are lots No. 25 and No. 26 in the Revised Plat No. 1, Section 4, Block V of Hillsmere Estates dated December, 1959, as recorded among the land records of the County in Plat No. 1598, Book No. 31, Folio No. 23; lots No. 1 through 4 and 7 through 9 of Block P; and lots No. 3 and 4 and 10 through 12 of Block Z, all in Plat No. 2, Section 3 of Hillsmere Estates dated May, 1954, as recorded among the land records of the County in Plat No. 1252, Book No. 25, Folio No. 8, Speed 22 as amended per J. R. McCrone, Jr., Inc. survey dated April 3, 1979; resubdivided lot No. 13 and its contiguous eastern portion of Resubdivided Tract B in Plat 2, Section 3, Block Z of Hillsmere Estates which resulted from the resubdivision of lots No. 13 and No. 14 and Tract B as recorded among land records of the County in Liber No. 3158, Folio No. 826; parcel 240 of map reference 56, Block 24 as recorded among the land records of the County in Liber No. 3131, Folio No. 131; part of Parcel 269 of map reference 56, Block 18 as recorded among the land records of the County in Liber No. 2898, Folio No. 482; and part of Parcel 269 of map reference 56, Block 18 as recorded among the land records of the County in Liber No. 3030, Folio No. 664.
      (2)   The district is established for the purpose of providing a channel dredging project in Lake Hillsmere; providing for future maintenance; and providing any other improvements permitted by this title.
      (3)   To secure repayment of a loan not to exceed $85,950 from the State Department of Natural Resources, through the Waterway Improvement Fund, an annual assessment is levied on the property in the Lake Hillsmere Waterways Improvement District for a period of 25 years, beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State. The annual assessment for each property within the Waterways Improvement District is an amount equal to the ratio which the assessed valuation of the individual property not including the improvements thereon bears to the total assessed valuation of all properties not including the improvements thereon, within the district multiplied by the sum of the annual amount necessary to amortize the loan plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed and the improvements on the real property and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (i)   Lake Hillsmere Waterways Improvement District II.
      (1)   The limits of the district are those lands shown in the consolidated property file of the State Department of Assessments and Taxation as Tax Account Number 2412: 9001-4225, 117 Indian Lane; 9001-4224, 115 Indian Lane; 0550-6120, 113 Indian Lane; 1228-9300, 111 Indian Lane; 0302-1740, 109 Indian Lane; 0655-4700, 103 Fogel Drive; 1239-8410, 101 Fogel Drive; 0655-4703, 104 Fogel Drive; 0549-9030, Carroll Drive; 0654-4750, Carroll Drive; 0907-2505, 602 Harbor Drive; 9002-2260, 610 Harbor Drive; 9003-5716, 614 Harbor Drive; and 9000-7837, 624 Harbor Drive.
      (2)   The district is established for the purpose of maintenance dredging of the main channels of Lake Hillsmere; maintaining the stone jetty at the entrance to the channel; providing for further jetty maintenance should it become necessary.
      (3)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund and a loan from Anne Arundel County, an annual assessment is levied on the property in the Lake Hillsmere Waterways Improvement District for a period of 25 years beginning the year following the year in which the waterways improvement project is completed, or sooner if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as District Council for the district, and the agreement between the Lake Hillsmere Waterways Improvement District II and Anne Arundel County.
      (4)   The annual assessment for each property in the district shall be an amount determined by dividing the number of tax parcels in the district into the total amount necessary to amortize the total of the loan from the Department of Natural Resources; the loan from Anne Arundel County; any maintenance costs; and the yearly County administrative cost.
      (5)   The annual assessment shall constitute a lien against the property against which it is assessed and shall be paid annually as County real property taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
      (6)   The district shall be administered by the Lake Hillsmere Waterways Improvement District II, a civic or community association that meets the requirements of § 4-7-101(d).
   (j)   Romar Estates Waterways Improvement District.
      (1)   The limits of the Romar Estates Waterways Improvement District are lots 1 through 25 as shown on the plat of Romar Estates as recorded in the land records of the County in Plat Book 31, Folio 34.
      (2)   The district is established for the purpose of dredging Aberdeen Creek to remove accumulated silt in the existing channel leading to the foot of Romar Drive; dredging to remove silt from existing boat slips; replacement of existing bulkhead and piling; and future maintenance and other improvements as permitted by this title.
      (3)   (i)   To secure payment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Romar Estates Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council for the district.
         (ii)   The annual assessment for each property within the waterways improvement district shall be an amount determined by dividing the number of real property tax accounts in the district into the total of the loan from the State Department of Natural Resources, any maintenance costs budgeted by the district, and anticipated County administrative costs. The annual assessment shall constitute a lien upon the real property against which it is assessed and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (k)   Snug Harbor Waterways Improvement District.
      (1)   The limits of the Snug Harbor Waterways Improvement District are the following properties as shown in the consolidated property file of the State Department of Assessments and Taxation as Tax Account Number 7746: 0040-8008, known as 4921 Mariners Drive; 0040-8009, known as 4924 Mariners Drive; 0047-0410, known as 4913 Mariners Drive; 0067-4100, known as 4912 Mariners Drive; 0070-9800, known as 1724 Lake Avenue; 0082-5400, known as 4911 Whipple Way; 0082-5450, known as 4907 Whipple Way; 0082-6705, known as 1749 Fellner Drive; 0098-1126, known as 4919 Mariners Drive; 0113-1204, known as 1701 Maryland Avenue; 0122-2200, known as 1705 Lake Avenue; 0142-6600, known as 1741 Fellner Drive; 0146-4400, known as 1704 Lake Avenue; 0260-1220, known as 4904 Mariners Drive; 0284-7806, known as 4931 Mariners Drive; 0285-4007, known as 1725 Maryland Avenue; 0286-8600, known as 1709 Cedar Avenue; 0336-4360, known as 4908 Whipple Way; 0359-1000, known as 1716 Maryland Avenue; 0360-3600, known as 1747 Fellner Drive; 0361-4200, known as 1737 Cedar Avenue; 0374-7829, known as 4913 Whipple Way; 0379-1403, known as 4950 West End Avenue; 0405-8600, known as 1743 Fellner Drive; 0411-3975, known as 4902 Mariners Drive; 0445-7700, known as 1708 Lake Avenue; 0459-7600, known as 1751 Fellner Drive; 0459-8650, known as 1713 Maryland Avenue; 0468-1200, known as 1715 Lake Avenue; 0494-6150, known as 1714 Maryland Avenue; 0510-3000, known as 4925 Mariners Drive; 0525-8800, known as 1734 Maryland Avenue; 0526-2601, known as 1700 Bay View Drive; 9000-2298, known as 4917 Mariners Drive; 9000-5070, known as 4906 Mariners Drive; 9000-5288, known as 1704 Maryland Avenue; 9001-7453, known as 1720 Maryland Avenue; 9002-7602, known as 1700 Maryland Avenue; 9009-2808, known as 4907 Mariners Drive; 9003-0188, known as 1705 Snug Harbor Road; 9006-0650, known as 1713 Cedar Avenue; 9006-9282, known as 1737 Maryland Avenue; 9021-6917, known as 4946 West End Avenue; and 0195-0200, known as 1702 Lake Avenue.
      (2)   The district is created for the purpose of providing for the repair of the bulkhead, pilings, and catwalk; the dredging of the harbor and the channel; and future maintenance and other improvements as permitted by § 4-7-405(b), should future maintenance or improvements become necessary.
      (3)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Snug Harbor Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council of the district.
         (ii)   The annual assessment for each property within the Waterways Improvement District shall be an amount determined by dividing the number of tax parcels in the district into the sum of the annual amount necessary to amortize the loan from the Department of Natural Resources plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed, and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (l)   Spriggs Pond Waterways Improvement District.
      (1)   The limits of the Spriggs Pond Waterways Improvement District are lots No. 4 through 8 in Block 7, as shown on a plat entitled "Century ‘21', Plat Two" dated June 1972, recorded among the land records of the County in Plat No. 2661, Book No. 49, Folio 36; lot No. 1 in Block F, and lots No. 14/15 through 24 in Block A, as shown on a plat entitled "Longview on the Magothy" dated June 1952, recorded among the land records of the County in Plat No. 1093, Book No. 23, Folio 13; parcel 465 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 109, Folio No. 209; parcel 474 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 2933, Folio No. 240; parcel 475 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 145, Folio No. 222; parcel 478 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 0809, Folio No. 017; parcel 500 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3700, Folio No. 302; parcel 567 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3436, Folio No. 632; parcel 775 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 0868, Folio No. 085; parcel 828 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1772, Folio No. 068; parcel 829 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 0821, Folio No. 577; parcel 830 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3277, Folio No. 315; parcel 831 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3168, Folio No. 387; parcel 832 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3809, Folio No. 805; parcel 833 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1125, Folio No. 365; parcel 834 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1406, Folio No. 289; parcel 838 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1269, Folio No. 121; parcel 967 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 2266, Folio No. 553; and parcel 968 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3228, Folio No. 116.
      (2)   The district is established for the purpose of improving Spriggs Pond on the Magothy, including expanding the breakwater; rebuilding channel bulkheads; dredging the channel; and providing future maintenance and other improvements as permitted by § 4-7-405(b), as necessary.
      (3)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Spriggs Pond Waterways Improvement District for a period of 25 years, beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State.
         (ii)   The annual assessment for each property in the district shall be an amount determined by dividing the number of tax parcels in the district into the sum of the annual amount necessary to amortize the loan plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed and the improvements on the real property and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law.
   (m)   Whitehall Waterways Improvement District.
      (1)   The limits of the Whitehall Waterways Improvement District are lots 4 through 20 as shown on the Revised Plat of Whitehall Manor dated December 9, 1964 and recorded among the land records of Anne Arundel County in Plat Book 33, Page 32; and parcel 212, as shown on State Department of Assessments and Taxation Map 46 (updated to May, 1998).
      (2)   The district is established for the purpose of dredging Whitehall Cove and the Whitehall and Homewood Canals and providing for future maintenance and improvements as permitted under § 4-7-405(b), should maintenance or improvements become necessary.
      (3)   (i)   To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on the property in the Whitehall Waterways Improvement District for a period of 25 years beginning the year following the year in which the waterways improvement project is completed, or sooner if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as district council for the district.
         (ii)   Notwithstanding § 4-7-101(h), the annual assessment for each property in the district shall be assessed and levied by the County Council, sitting as the District Council for a waterways improvement district, based on shares allocated to each tax account, as follows:
Tax Account Number
Address
Share
Tax Account Number
Address
Share
3000-0116-3200
1038 Whitehall Cove
½ share
3908-0244-9320
605 Canal Lane
½ share
3908-0149-9300
615 Canal Lane
½ share
3908-1006-4400
613 Canal Lane
1 share
3908-0629-3017
609 Canal Lane
1 share
3908-2445-6552
607 Canal Lane
1 share
3908-9002-2022
603 Canal Lane
1 share
3908-2917-2553
601 Canal Lane
1 share
3908-2588-9245
Candy Court
1 share
3908-2588-9244
Candy Court
1 share
3908-3394-4904
Candy Court
1 share
3908-3394-4903
Candy Court
1 share
3908-9000-6900
Homewood Canal
1 share
3908-9001-0523
606 Candy Court
1 share
3908-2926-5605
605 Candy Court
1 share
 
The total number of shares and half-shares shall be divided into the total of the loan repayment, any maintenance costs budgeted by the district, and the County administrative charge. The elimination of any tax account by combination with another account shall reduce the total number of shares accordingly. The annual assessment shall constitute a lien against the property against which it is assessed, and carries the same obligation as County real property taxes.
(1985 Code, Art. 6, § 4-104) (Bill No. 40-86; Bill No. 41-86; Bill No. 81-88; Bill No. 86-88; Bill No. 102-88; Bill No. 10-90; Bill No. 2-92; Bill No. 48-92; Bill No. 90-92; Bill No. 24-94; Bill No. 125-94; Bill No. 114-96; Bill No. 5-97; Bill No. 45-97; Bill No. 98-98; Bill No. 19-00; Bill No. 50-00; Bill No. 19-04; Bill No. 23-04; Bill No. 3-06; Bill No. 62-06; Bill No. 84-06; Bill No. 5-14)