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The director of finance may abate the tax where the cost of collection exceeds the amount of tax due and payable. The director must report to the county council each proposed abatement of more than one hundred dollars ($100.00), with an estimate of the tax waived. (1987 L.M.C., ch. 24, § 2.)
Editor's note-Section 52-5, specifying when taxes are due and payable and interest thereon, derived from Mont. Co. Code 1965, § 2-123;1906, ch. 171, § 62X; 1912, ch. 790, § 152; and 1973 L.M.C., ch. 1, § 4, was repealed by 1982 L.M.C., ch. 39, § 2. Subsequently, 1987 L.M.C., ch. 24, § 2, added a new § 52-5.
The council is hereby authorized and empowered, by resolution duly adopted in executive session, to provide for the issuance, sale, redemption and acceptance, in payment of taxes, of certificates of the county to be known as tax anticipation certificates. In such resolution the council shall have full and complete authority and discretion, subject to the provisions of this section, to fix and determine the form and tenor of such certificates, including denominations, the date upon which the certificates shall be sold, the manner of selling and issuance, the manner of redemption, and the value to be given to the certificates when used in payment of taxes, and generally all matters incident or necessary to the issuance, sale, redemption and delivery thereof.
The certificates shall be issued only for the purpose of sale to the public to be used by members of the public for payment of county taxes. Such certificates shall be sold only at face value, shall not bear interest and shall be redeemable in cash by the county, or its designated agents, only at face value of the certificate. Such certificates shall not be negotiable and shall be transferable by the holder only to his successor or assign in ownership of property subject to county taxation, and then only by registration of the transfer at the division of revenue and disbursements, or other county agency as directed in the council resolution.
Certificates may be authorized to be accepted by the county at above face value only in payment of outstanding due and owing ad valorem county tax bills, and in no event shall the increased value allowed for payment of taxes and interest on such taxes exceed the amount, on a pro rata basis by denomination, of five dollars ($5.00) per one hundred dollars ($100.00) of the face amount of the certificate. The allowed increased value for tax payment purposes shall be prorated in equal monthly amounts from July 1 of the year in which the taxes become due and payable through the next succeeding February.
No increase in value for any purpose whatsoever shall be allowed prior to July 1 of the year in which the taxes become due and payable nor shall any additional increase in value for any purpose be allowed after the next succeeding February. No certificates shall be sold in February of any year but may be sold in every other month of the year at the discretion of the council. (Mont. Co. Code 1965, § 2-124.)
(a) (1) The county executive may issue tax anticipation certificates for county property taxes.
(2) The amount of tax anticipation certificates issued in any fiscal year may not exceed five (5) percent of the amount of county property taxes levied for the previous fiscal year.
(b) The county executive may make tax anticipation certificates available at:
(1) Any county office that the county executive designates; and
(2) Any state or national bank in the county that offers to issue the certificates to the public.
(c) If warranted, the county executive may pay a bank for the service of issuing and accepting tax anticipation certificates.
(d) (1) Tax anticipation certificates are in the form that the county executive determines.
(2) A tax anticipation certificate may be purchased in fifty dollars ($50.00), one hundred dollars ($100.00), two hundred fifty dollars ($250.00), and five hundred dollars ($500.00) denominations.
(e) An owner of record of property that is located in this county may purchase a tax anticipation certificate under this section for surrender in payment of county property taxes on that property.
(f) Interest shall accrue on tax anticipation certificates in the amount that the county executive determines by regulation.
(g) The purchase of a tax anticipation certificate by a property owner:
(1) Is not payment of property tax; and
(2) Does not affect the time or manner of a tax sale of the property for which the certificate is purchased if the property tax is not paid as required by law.
(h) (1) A tax anticipation certificate is not negotiable.
(2) a. A tax anticipation certificate may be transferred by the purchaser of the certificate to the successor or assignee in ownership of the property for which the certificate was purchased.
b. A transfer of a tax anticipation certificate under this paragraph shall be registered at the county division of revenue and disbursements in the manner as the director of finance determines.
(i) (1) The county executive may adopt regulations to implement this section.
(2) A regulation adopted under this section shall be adopted under method (2) of section 2A-15 of this Code. (Mont. Co. Code 1965, § 84-10; 1969 L.M.C., ch. 40, § 8; 1984 L.M.C., ch. 24, § 50; 1984 L.M.C., ch. 35, § 1.)
For certifying the payment or nonpayment of ordinary taxes, to persons other than the council or the head of any department of the county government, the director of finance shall charge and collect a fee for each such certification as shall be established by the county executive by written regulations adopted under method (3) of section 2A-15 of this Code and in an amount not to exceed the cost of administering and providing for liability under this section.
All such certifications shall certify the taxes that are paid or unpaid according to the records of the county but neither the director of finance nor any official authorized by him to make such certificate shall be personally liable for any error in such certificate unless the error be caused by his willful, capricious or fraudulent act. In the event of the failure to list on such certificate unpaid taxes for the period covered by such certificate, or the failure to list properly payment or nonpayment of the farmland transfer tax due under Section 52-31, the liability of the county on such certificate shall be limited to the amount of such unpaid taxes, interest and penalties. (Mont. Co. Code 1965, § 2-125; 1969 L.M.C., ch. 27, § 1; 1981 L.M.C., ch. 51, § 1; 1984 L.M.C., ch. 24, § 50; 1984 L.M.C., ch. 27, § 33; 2016 L.M.C., ch. 7, § 2.)
All tangible personal property in the county subject to taxation shall be listed and assessed at not less than the full cash value thereof in lawful money. Such assessment shall be made by the appeal tax court of the county upon the recommendations of the supervisor of assessment in the manner following:
(1) Forms or schedules; notice. The supervisor of assessment shall annually cause to be prepared printed forms or schedules of all tangible personal property and all general merchandise and stock in trade, owned or held in trust or otherwise, subject to taxation, to which shall be appended an affidavit in blank, setting forth that the foregoing presents a full and true statement of all such personal property. When such schedule or form is ready for delivery, notice thereof shall be given by the supervisor of assessment by advertisement for the public by inserting such notice once a week for three (3) successive weeks in all newspapers having a general circulation within the county, and a copy of such schedule or form shall be delivered to any resident applying therefor at the office of the supervisor of assessment, at Rockville, Maryland, or at the office of the director of finance, Rockville, Maryland, or at any other places which may in the aforesaid notice be designated by the supervisor of assessment.
(2) Duty of taxpayer on notice. Every person, within the county liable to taxation hereunder, and every association, company, executor, administrator, guardian or trustee holding personal property in trust liable to taxation hereunder, shall, prior to April 15 of each year, fill out the proper blanks in such form or schedule with a full and true statement, as in this section hereinabove required, and make and sign an affidavit to the truth thereof, as aforesaid, before the supervisor of assessment or before any of the duly appointed assessors for the county, or before the director of finance of the county or any of his assistants or deputies, and the supervisor of assessment and the duly appointed assessors for the county, and the director of finance of the county and his assistants and deputies are hereby authorized to administer such and all oaths in connection with their duties as assessors or collectors of taxes without charge, or before any person authorized by law to administer oaths; and the address in the county of the person making affidavit shall in each case be given below his signature, and thereupon such supervisor of assessment or any assessor shall assess such property at its full cash value, and enter the same in the columns upon blanks provided for that purpose, and the amount thus ascertained shall be entered upon the books for taxation for each fiscal year.
(3) Failure of taxpayer to return form. If any person, association, company, administrator, executor, guardian or trustee shall fail to make and deliver to the supervisor of assessment, prior to April 15 of each year, the form or schedule of his personal property owned, held in trust or otherwise, provided for in this section, then the supervisor of assessment shall, without delay, from the best information he can procure, make an assessment against such person, association, company, administrator, executor, guardian or trustee, to which such supervisor of assessment shall add fifteen (15) percent thereof; provided, that upon application after filing of the return, the appeal tax court of the county may reduce or abate entirely the addition of fifteen (15) percent upon good cause shown.
(4) Rejection of return; independent assessment. If the supervisor of assessment be not satisfied as to the correctness of the return of personal property made by any person, association, company, administrator, executor, guardian or trustee, such supervisor may reject the return, and the supervisor of assessment or any assessor may from the best information he can procure, or by making such examination of the personal property as may be practicable, assess the same in such amount as may to him seem just; and notice of the rejection of the sworn return shall be given to the party interested by leaving the same at the address given in the return or by placing a copy of the notice in the United States mail postage prepaid, addressed to such person at his ordinary post office address for the receipt of mail, in a sealed envelope with the return address of the council on the outside; and in all such cases there shall be a right of appeal from the action taken by the supervisor of assessment to the appeal tax court of the county; provided, however, that such appeal is made within twenty (20) days after delivery of such notice or rejection or its deposit in the United States mail as aforesaid.
(5) False affidavits. If any person, association, company, administrator, executor, guardian or trustee shall make a false affidavit touching the matters hereinbefore provided for, he or they shall be deemed guilty of perjury, and upon conviction thereof shall be subject to the penalties provided for that offense now provided by law.
(6) When return to be filed. Returns of all tangible personal property other than automobiles shall be filed prior to April 15 of each year.
(7) Rate of tax. On all tangible personal property, assessed at a fair cash value over and above the exemptions provided by law, including vessels, ships, boats, tools, implements, machinery, horses and other animals, carriages, wagons and other vehicles there shall be paid to the director of finance of the county as the collector of taxes for the county the rate of tax provided by law.
(8) Taxes to be paid annually. Tangible personal property taxes of all kinds, excepting the tax on motor vehicles for which a special method of collection is otherwise provided, shall hereafter be paid annually as real estate taxes are paid in the county, that is, the same shall become due and payable on July 1 in each taxable year. From and after October 1, all such taxes are overdue and in arrears and shall bear interest and penalties as specified by the council by resolution pursuant to section 52-2(g). This tax, with the interest and penalties thereon, shall constitute a delinquent tax to be collected in the manner provided by law.
(9) Failure to file statement-Petition for mandamus. If any person neglects or refuses to file a return of personal property as required by law, and the supervisor of assessment aforesaid certifies to the council that in his opinion the best information obtainable does not afford a satisfactory basis for assessment, the county may, by petition to the circuit court for the county for mandamus against such person, compel the filing of a sworn return and in such case the court shall require the person at fault to pay all expenses of the proceeding.
(10) Same-Penalty. Any person required to file a return or schedule as hereinbefore provided, who shall fail or refuse to file the same within the time required therein shall, upon conviction thereof, be fined not more than one hundred dollars ($100.00) for each and every failure or refusal and for any such failure or refusal extending beyond thirty (30) days’ duration, each day thereafter shall constitute a separate and distinct offense, and such person shall be fined in addition to the aforesaid one hundred dollars ($100.00) not more than the sum of ten dollars ($10.00) for each and every day of such failure or refusal beyond such thirty-day period. All prosecutions under this section shall be brought in any court of competent jurisdiction within the county on information by the state's attorney for the county in the name of "Montgomery County, Maryland," or the director of finance of the county.
(11) Applicability of section to certain corporations. The provisions of the foregoing section shall not apply to corporations which are by the provisions of any general law required to file returns in a different manner than herein provided to the extent of the requirement of such general law, but shall be applicable in all other respects. (Mont. Co. Code 1965, § 2-126; 1906, ch. 171, § 62K; 1912, ch. 790, § 139; 1945, ch. 936; 1947, ch. 909; 1982 L.M.C., ch. 39, § 3.)
The percent of assessment for personal property tax purposes of machinery or equipment used to generate electricity, steam for sale, or hot or chilled water for sale that is used to heat or cool a building, as described in Section 7-237 of the Tax-Property Article, Maryland Code, is inicreased from 50% for the taxable year 2007 to:
(a) 65% for the taxable year beginning July 1, 2008;
(b) 60% for the taxable year beginning July 1, 2009; and
(c) 55% for the taxable year beginning July 1, 2010. (2008 L.M.C., ch. 4, § 1; 2016 L.M.C., ch. 7, § 2.)
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