CHAPTER 33: FINANCES AND TAXATION

Section

Fiscal Year; Levy

   33.01   Fiscal and taxable year; date of finality

   33.02   Basis of levy

   33.03   Interest and discounts on subsequent taxes

   33.04   Tax sales of property

   33.05   Method used to equalize tax burden

Taxes

   33.20   Controlled dangerous substances

   33.21   Recordation tax

   33.22   Income tax rate

   33.23   Mobile home park tax

Tax Credits

   33.35   Stormwater management tax credit

   33.36   Research and development exemption

   33.37   Tax credit for land subject to a conservation easement

   33.38   Tax credit for surviving spouse of fallen law enforcement officers, correctional officers, or rescue workers; and for disabled law enforcement officers, correctional officers, or rescue workers

   33.39   Local supplement to homeowners’ tax credit

   33.40   Gateway renovation tax credit

   33.41   Green building tax credit

   33.42   Job creation tax credit

Development Impact Fees

   33.55   Definitions and word usage

   33.56   Purpose

   33.57   Who must pay fees

   33.58   Computation of fees according to fee schedule

   33.59   Computation of fees using independent impact analysis

   33.60   Payment of fee; lien against property

   33.61   Credits

   33.62   Use of funds

   33.63   Refund of fees

   33.64   Appeals

   33.65   Special trust account

   33.66   Accounting of funds in special trust account

   33.67   Violations

   33.68   Action to recover fees

   33.69   Waivers

Clean Energy Loan Program

   33.75   Purpose

   33.76   Clean Energy Loan Program

   33.77   Real property tax surcharge

   33.78   Financing

   33.79   Designee of Program Administrator

   33.99   Penalty

Cross-reference:

   Revenue and Taxes, see Code of Public Local Laws, Title 9

FISCAL YEAR; LEVY

§ 33.01 FISCAL AND TAXABLE YEAR; DATE OF FINALITY.

   (A)   Beginning July 1, 1964, the fiscal year for the county shall be the period commencing July 1 in each year and ending June 30 following.

   (B)   Beginning July 1, 1964, the taxable year shall be the period commencing July 1 of each year and ending on June 30 following.

   (C)   From and after July 1, 1964, the date of finality is January 1 and the semiannual date of finality is July 1 of each year.

(2004 Code, § 209-1) (Ord. 4, passed 11-12-1963)

§ 33.02 BASIS OF LEVY.

   (A)   For the taxable period commencing January 1, 1964, and ending June 30, 1964, the County Commissioners will make a fractional levy on real property from the records of assessments of the Supervisor of Assessments for the county, as provided by existing law; personal property taxes for this six-month transitional period will be levied from the assessments made by the Supervisor of Assessments for the county for the year 1963; corporation taxes and other assessments certified by the State Department of Assessments and Taxation (SDAT) shall be based upon certifications for the year 1963 for the purpose of the transitional period.

   (B)   For the taxable period commencing July 1 of each year and ending on June 30 following, from and after July 1, 1964, the County Commissioners will make a levy on real property and personal property from the records of assessments of the Supervisor of Assessments for the county, as provided by existing law; corporation taxes and other assessments certified by the SDAT shall be based upon certifications as provided by existing law.

   (C)   The County Commissioners shall make the tax levy not later than the first Tuesday of April of each year.

(2004 Code, § 209-2) (Ord. 4, passed 11-12-1963)