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(a) Building roads.
(1) If a road, bridge, storm drain, sidewalk, sidepath, transitway, or other transportation facility is located partly in the unincorporated area of the County and partly in a municipality or special taxing district that is authorized by law to build or maintain that part of the facility that is located in the municipality, either the County or the municipality or special taxing district may improve the entire facility according to applicable County laws or any law or regulation that applies in the municipality or special taxing district, respectively, as if the facility were completely located in the unincorporated area of the County or in the municipality or special taxing district.
(2) The County Executive and the governing body of the municipality or special taxing district must mutually consent to construct or improve the facility, which consent may be granted without regard to the laws of the County or of the municipality or special taxing district regarding construction of roads and assessment for the construction.
(3) The County may build or improve a road, bridge, storm drain, sidewalk, sidepath, bikeway, transitway, or other transportation facility which it is authorized by law to construct and maintain, including when the facility is located partly or entirely in a municipality or special taxing district. Before taking any action under this paragraph, the Executive must consult each affected municipality.
(b) Assessing costs.
(1) If the County or any municipality or special taxing district authorizes the construction of a road, obtains the consent of the other under subsection (a), assesses its cost against abutting property on the basis of benefit to the abutting property, and the assessment is made in accordance with the laws and regulations of the County or municipality or special taxing district levying the assessment, any property which abuts the road or public way but which is located in whole or in part in the other jurisdiction, may be assessed for its proportionate share of the cost of construction in the same manner as if the property were located only in the County or municipality or special taxing district levying the assessment, as the case may be.
(2) Any party on whom an assessment may be levied under this subsection may appeal the assessment, in the same manner under the law of the jurisdiction levying the assessment, as any other party entitled to appeal under its law.
(3) A municipality or special taxing district may, in its discretion, pay all or part of the costs assessed by the County against any property located in it.
(c) State roads. Nothing in this Section affects any State road, except to the extent that the County participates in paying any construction cost under an agreement with the State Highway Administration or any successor agency. (Mont. Co. Code 1965, § 24-38; 1956, ch. 320, § 1; 1971 L.M.C., ch. 3, § 21; 2001 L.M.C., ch. 28, §§ 10, 15 and 16; 2007 L.M.C., ch. 8
, § 1; 2022 L.M.C., ch. 31
, § 1.)
Editor’s note—The effective date of the amendments made to this section by 2001 L.M.C., ch. 28, § 10, is October 1, 1994.
This section is quoted and interpreted in Maryland-National Capital Park & Planning Commission v. Friendship Heights, 57 Md.App. 69, 468 A.2d 1353 (1984).
(a) (1) Any assessments under this Article is due and payable 30 days after the Council adopts the resolution levying the assessment. Until the assessment is paid, the Director of Finance may attach a lien on the property on which the assessment was levied.
(2) The Council may provide in the resolution that assessments may be paid in full at any time or in up to 20 equal annual installments. Each assessment must bear interest on the unpaid balance from the date the Council adopts the resolution at the interest rate paid by the County on its bonds used to finance construction of the road, plus one percent.
(3) The resolution must provide that all or any portion of the assessment may be paid without interest within 90 days after the resolution levying the assessment is adopted, or in equal annual installments starting on the July 1 at least 30 days after the levy of the assessment. Each payment must include interest on the unpaid balance. Any annual installment, together with the interest on it, not paid on or before the September 30 after its due date, is overdue and must be charged additional interest and penalty at the rate prescribed by law for overdue taxes on real property for the full taxable year.
(b) Notwithstanding the provisions of this Section, the Council may by resolution permit a taxpayer to defer the payment of assessments for a period not to exceed 5 years, subject to the following conditions:
(1) The payment deferral must be provided only on assessments connected with property which has been subject to an increased County property tax assessment resulting directly from a government-initiated change in the zoning classification of the property to a higher intensity use. A government-initiated change in the zoning classification of property is a change proposed by the Planning Board.
(2) The property connected with the assessment has been and must be actually occupied by the taxpayer for residential purposes. Any change in use during the period of payment deferral automatically ends the deferral. Any deferred assessment and accumulated interest on it is then immediately due and payable.
(3) The payment deferral ends immediately when the owner of record listed on the tax records when the property was rezoned transfers the property. Any deferred assessment and accumulated interest on it is then immediately due and payable.
(4) The owner must execute an agreement with the County to pay the balance of unpaid deferred assessments and accumulated interest on them immediately if the owner transfers ownership or does not comply with any other condition, or when the specified deferral period expires.
(5) Interest on the unpaid balance of any deferred assessments must accrue from the date of the deferral resolution at the rate specified in this Section.
(6) A first lien must attach to the property for all deferred assessments and accumulated interest on them. (Mont. Co. Code 1965, § 24-39; 1971 L.M.C., ch. 3, § 22; 1978 L.M.C., ch. 34, § 2; 1983 L.M.C., ch. 48, § 1; 2007 L.M.C., ch. 8, § 1.)
(a) Any assessment under this Article must be collected in the same way as real property taxes are collected under State and County laws. Each annual installment due may be included on the County tax bill, or billed separately, as the Director of Finance orders.
(b) If any person does not pay any annual installment, including any interest and penalty due, the Director of Finance may sell the property against which the assessment has been made at tax sale for the unpaid balance due on the assessment, including any interest or penalty due, in the same manner as real property is sold for nonpayment of taxes, together with all other charges due, if any. (Mont. Co. Code 1965, § 24-40; 1978 L.M.C., ch. 34, § 3; 2007 L.M.C., ch. 8, § 1.)
(a) If any property subject to assessment was not properly assessed, or the assessment erroneously describes the property or is made in a wrong name or in an erroneous amount, or if the property owner was not properly notified, the Council may, if the County Executive so recommends or on its own, correct the assessment by amending the resolution.
(b) The Council may correct an error without further notice to the affected property owner if the owner had notice of the hearing conducted under Section 49-53 and the error did not occur before the hearing was held and was not contained in any notice of the hearing.
(c) If the error occurred before the hearing or was contained in any notice of the hearing, the error must not be corrected until any affected property owner is given adequate notice and an opportunity to be heard. (Mont. Co. Code 1965, § 24-41; 1971 L.M.C., ch. 3, § 23; 2007 L.M.C., ch. 8, § 1.)
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