(A) A property owner may appeal a stormwater remediation fee assessment to the Division. An appeal shall be submitted on or before September 30 in order to receive a correction of the stormwater remediation fee.
(B) Grounds for appeal of the stormwater remediation fee include:
(1) Mathematical errors in calculating the stormwater remediation fee;
(2) The real property is not subject to the stormwater remediation fee under § 1-15.2-11.5;
(3) The property owner is exempt from the stormwater remediation fee under § 1-15.2-11.6; or
(4) Errors in the identification of the property owner of real property subject to the stormwater remediation fee.
(C) An appeal must be submitted in writing to the Frederick County Director of Treasury on an application form provided by the Division. A property owner shall include a detailed statement of the grounds of the appeal and all information or supporting documentation as required by the Division. Failure to provide all information required on the application form is a basis for a denial of an appeal.
(D) 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 Director of Treasury, 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.
(E) If the decision of the Director changes the amount of the stormwater remediation fee, the Director of Treasury shall issue a new bill to the property owner.
(F) 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 Md. Code Ann., Local Government Article § 20-113, and may appeal to the Maryland Tax Court in accordance with Md. Code Ann., Local Government Article § 20-117.
(Ord. 13-06-634, 5-30-2013; Ord. 14-23-678, 11-13-2014)