(a) In addition to the tax due under this Article, an applicant for a building permit for any building must pay to the Department of Finance a Mitigation Payment if this payment is required for a building included in a preliminary plan of subdivision that was approved under the Local Area Transportation Review provisions in the Growth and Infrastructure Policy.
(b) The Council, by resolution after a public hearing advertised at least 15 days in advance, must establish the rates for the Mitigation Payment required in this Section.
(c) The Payment must be paid at the same time and in the same manner as the tax under this Article, and is subject to all provisions of this Article for administering and collecting the tax.
(d) The Department of Finance must retain funds collected under this Section in an account to be appropriated for transportation improvements that result in added transportation capacity or improved mobility in the area where the development for which the funds were paid is located.
(e) A property owner must receive a credit against the Local Area Transportation Review Mitigation Payment authorized by this Section for the cost of constructing or contributing to an improvement listed in a Unified Mobility Program for that area or for the White Oak Local Area Transportation Improvement Program up to the cost of the improvement listed in that program. (2017 L.M.C., ch. 4, § 1; 2021 L.M.C., ch. 3, §1.)
Editor’s note—Former Section 52-51 (originally Section 52-59), relating to transportation mitigation payment, was repealed by §1 of 2016 L.M.C., ch. 36. The section was derived from 2010 L.M.C, ch. 44, § 1; 2012 L.M.C., ch. 28, § 1; and 2016 L.M.C., ch. 7, § 2.
2018 L.M.C., ch. 18, § 1, states: Sec. 2. Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. If a property owner is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017, the Director of Finance:
(a) must not require the payment of a transportation mitigation payment or a school facilities payment for the same development; and
(b) must refund the payment or give the property owner a credit against the development impact tax for transportation due for the development in the amount of any transportation mitigation payment made for the same development prior to March 1, 2017.
2018 L.M.C., ch. 18, § 2 states: Expedited Effective Date. .... This Act takes effect on the date on which it becomes law and must apply to any transportation mitigation payment made on or after November 29, 2016.
2016 L.M.C., ch. 36, § 2, states: Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. Any property owner who is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017 must not be required to pay a transportation mitigation payment or a school facilities payment.
2012 L.M.C., ch. 28, § 4, states: Transition. Any amendment to County Code Section 52-59 (now Section 52-51, 2016 L.M.C., ch. 7, § 1) made in Section 1 of this Act does not affect any payment paid, or required to be paid, under Section 52-59 (now Section 52-51, 2016 L.M.C., ch. 7, § 1) before it was so amended. Any such payment that was not paid, or was not due to be paid, before January 1, 2013, must be paid as if Section 52-59 (now Section 52-51, 2016 L.M.C., ch. 7, § 1) had not been so amended.
2011 L.M.C., ch. 19, § 2, states, in part: The payment date for the development impact tax imposed under Articles VII and XII (now Articles IV and V, 2016 L.M.C., ch. 7, § 1) of Chapter 52, as amended by Section 1 of this Act, applies to any building for which an application for a building permit is filed on or after that date. The payment date for the Transportation Mitigation Payment and School Facilities Payment, imposed respectively under Section 52-59 and 52-94 (now Sections 52-51 and 52-59, 2016 L.M.C., ch. 7, § 1), apply to any Payment required on or after that date.
Former § 52-59, “Methodology to determine impact tax districts,” which was derived from 1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 2001 L.M.C., ch. 10, § 1, was repealed by 2002 L.M.C., ch. 4, § 1.
Note-Formerly, § 49A-14.