(a) The County must collect the amount financed through a Surcharge on the property owner’s real property tax bill and forward payments received by the County to the County designated program manager or, if there is no County designated program manager, to the lender no later than 30 days after the payment due dates for real property taxes. Payment due dates for semi-annual real property taxes are September 30 for the first installment and December 31 for the second installment, and for annual real property taxes the payment due date is September 30.
(b) After receiving written notice from the County designated program manager of the execution of a clean energy loan financing agreement, the County must add the Surcharge to the property tax bill.
(c) If the property owner sells the qualified property, the buyer must continue to pay the Surcharge levied on the annual property tax bill.
(d) The Surcharge and any accrued interest or penalty constitutes a first lien on the real property to which the Surcharge applies until paid. An unpaid Surcharge will be, until paid, a lien on the qualified property on which it is imposed from the date it becomes payable. The Surcharge will accrue interest and penalty and will be treated and collected like all other County property taxes. Any delinquency will be collected through the County Tax Sale process. The provisions of Title 14, Subtitle 8 of the Tax – Property Article of the Maryland Code that apply to a tax lien will also apply to the lien created under this law. Any delinquent Surcharge collected through the County Tax Sale process must be forwarded to the County designated program manager or, if there is no County designated program manager, to the lender no later than 30 days after the payment was received. (2015 L.M.C., ch. 16, § 1; 2018 L.M.C., ch. 31, §1; 2022 L.M.C., ch. 9, §1.)