§ 13-7-104. Appeals.
   (a)   Definitions. In this section, the following words have the meanings indicated.
      (1)   "Median impervious surface of residential property, tier 2" means 2940 square feet.
      (2)   "Median impervious surface of residential property, tier 3" means 1200 square feet.
   (b)   Administrative appeal. A property owner may appeal a stormwater remediation fee to the Department. An appeal shall be submitted on or before September 30 in order to receive a correction of the stormwater remediation fee for the current billing year.
   (c)   Grounds for appeal. Grounds for appeal of the stormwater remediation fee include:
      (1)   incorrect classification of real property for purposes of determining the stormwater remediation fee;
      (2)   a property in the category residential property, tier 1 having less impervious surface than the median impervious surface of residential property, tier 2, for a charge at the tier 2 level;
      (3)   a property in the category residential property, tier 2 having less impervious surface than the median impervious surface of residential property, tier 3, for a charge at the tier 3 level;
      (4)   for nonresidential or multifamily residential property, errors in the calculation of the impervious surface of the property;
      (5)   mathematical errors in calculating the stormwater remediation fee;
      (6)   the real property is not subject to the stormwater remediation fee under § 13-7-105;
      (7)   the property owner is exempt from the stormwater remediation fee under § 13-7-106;
      (8)   errors in the identification of the property owner of real property subject to the stormwater remediation fee;
      (9)   for nonresidential property owned by a Homeowners Association, errors in the number of property tax accounts for the property owners within the boundaries of the Homeowners Association; or
      (10)   a property located in a Commercial, Industrial, Maritime, Mixed Use, Odenton Town Center, Open Space, Town Center, or Small Business Zoning District improved solely by an attached dwelling or detached single family dwelling, including accessory structures, and is used solely as the primary residence of the property owner that is not charged a stormwater remediation fee that is the lesser of the fee for residential property, tier two or the fee calculated in accordance with § 13-7-103(d).
   (d)   Application. An appeal must be submitted in writing on an application form provided by the Department. A property owner shall include a detailed statement of the grounds of the appeal and all information or supporting documentation as required by the Department. Failure to provide all information required on the application form or to attach any relevant documentation is a basis for a denial of an appeal. If the basis for appeal is:
      (1)    that the zoning district of the real property is incorrect, the property owner shall provide proof of the zoning district of the property as shown on the Anne Arundel County Digital Zoning Layer adopted in accordance with § 18-2-106 of this Code;
      (2)    that there is an error in the calculation of the impervious surface of the property, the property owner shall supply documentation prepared and certified by a registered professional engineer or professional land surveyor of the impervious surface of the property; or
      (3)   that there is an error in the number of dwellings or dwelling units that may be billed by a Homeowners Association, the property owner shall provide proof of the number of property tax accounts for the property owners within the boundaries of the Homeowners Association.
   (e)   Written decision. The Director shall issue a written decision indicating whether the appeal is granted or denied and a copy shall be provided to the property owner, the Controller, and any counsel of record. The written decision of the Director shall set forth all reasons for the decision and shall set forth any change in the amount of the stormwater remediation fee. For fiscal year 2014, the Director shall issue the written decision within 90 days of the filing of the appeal. For any year after fiscal year 2014, the Director shall issue the written decision within 45 days.
   (f)   Adjusted billing. If the decision of the Director changes the amount of the stormwater remediation fee, the Controller shall issue a new bill to the property owner.
   (g)   Stay. An application for an appeal filed under subsection (d) shall act as an immediate stay on the collection of the stormwater remediation fee, without interest or penalty. A property owner shall pay the fee within 30 days of a final determination of the amount of fee.
   (h)   Tax Court. A property owner who is aggrieved by a decision of the Director on an appeal or by the imposition of a stormwater remediation fee shall pay the stormwater remediation fee and may request a refund in accordance with Local Government Article, § 20-113, of the State Code and may appeal to the Maryland Tax Court in accordance with Local Government Article, § 20-117, of the State Code.
(Bill No. 2-13; Bill No. 44-13; Bill No. 74-13; Bill No. 19-14; Bill No. 2-15; Bill No. 84-23)