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(a) Tax exemption. Real property and tangible personal property may be exempt from the taxes levied under Section 60-3 if the owner or lessee of real property or tangible personal property in a parking lot district:
(1) provides off-street parking facilities that comply with all the requirements of Division 6.2 of Chapter 59; and
(2) files an application under Section 60-14.
(b) Tax reduction. If the owner or lessee of real property or tangible personal property in a parking lot district complies with all of the requirements of subsection (c) of this section, the taxes levied on the real property and tangible personal property under section 60-3 of this Chapter must be reduced as follows:
(1) For general retail, a 60 percent reduction.
(2) For a hotel, motel, or inn, a 75 percent reduction.
(3) For a restaurant or similar place dispensing food, drink, or refreshments, a 50 percent reduction.
(4) For a recreational commercial establishment, other than a theater, auditorium, or stadium, a 40 percent reduction.
(5) For an indoor or legitimate theater, a 40 percent reduction.
(6) For a multiple-family dwelling, a 60 percent reduction.
(7) For a mixed use, a 50 percent reduction.
(c) To be eligible for a reduction under subsection (b) of this Section:
(1) The owner or lessee must comply with the provisions of this Chapter that are required for an exemption from the tax;
(2) The owner or lessee must provide off-street parking facilities that comply with all of the requirements of Division 6.2 of Chapter 59, except for the schedule of required parking spaces;
(3) A pedestrian entrance to the establishment that is the subject of the application for a reduction under this section must be located within 500 feet of the pedestrian entrance to an off-street public parking facility that is owned by Montgomery County under provisions of this Chapter;
(4) The land-use categories under paragraph (5)(A) through (E) of this subsection must restrict the use of the provided parking spaces to ensure that adequate parking is available for patrons and employees of the respective land-use activity during weekday daytime hours. This provision also applies to mixed-use developments where these restricted spaces must be located in the most convenient and visible area of the parking facility nearest to the establishment being served; and
(5) The following schedule of off-street parking spaces, as a percentage of the minimum “Parking Requirements” under Section 6.2.4 of Chapter 59, must be provided:
(A) For general retail, at least 60 percent.
(B) For a hotel, motel, or inn, at least 75 percent.
(C) For a restaurant or similar place dispensing food, drink, or refreshments, at least 50 percent.
(D) For a recreational commercial establishment, other than a theater, auditorium, or stadium, at least 40 percent.
(E) For an indoor or legitimate theater, at least 40 percent.
(F) For a multiple-family dwelling, at least 60 percent.
(G) For all other individual uses, 100 percent.
(H) For a mixed use where any land or building is used for two or more purposes, the total number of parking spaces required shall be the sum of the separate requirements for the individual land use categories in subparagraphs (A) through (G) of this paragraph. (Mont. Co. Code 1965, § 44-6; 1970 L.M.C., ch. 27, § 2; 1975 L.M.C., ch. 32, § 1; 1985 L.M.C., ch. 10, § 1; 2016 L.M.C., ch. 8, § 1; 2017 L.M.C., ch. 20, §1.)
Editor's note-Section 2 of 1985 L.M.C., ch. 10, provided that the taxes provided in subsections (b) and (c) of this section should begin in the 1985-86 fiscal year.
(a) To qualify for exemption from the taxes prescribed in section 60-3, off-street parking facilities shall be located so that the major point of pedestrian access to the facilities is within five hundred (500) feet walking distance of the entrance to the establishment to be served by such facilities, provided that if the off-street parking facilities are located at a greater distance, only the land upon which the off-street parking facilities are located shall be entitled to exemption.
(b) To qualify for exemption and continue to be qualified, no off-street parking facilities shall be encroached upon by buildings or storage or devoted to any use which interferes with their unrestricted use as off-street parking spaces. (Mont. Co. Code 1965, § 44-8; 2016 L.M.C., ch. 8, § 1.)
The exemption granted in section 60-6 shall be allowed only if the off-street parking spaces provided are made available for general public use, or for the use of the customers of the establishment for which exemption is claimed. (Mont. Co. Code 1965, § 44-9; 1985 L.M.C., ch. 28, § 1; 2016 L.M.C., ch. 8, § 1.)
(a) To encourage the construction of off-street parking facilities in buildings and structures, to relieve traffic congestion in parking lot districts and provide parking spaces for the benefit of the public and the property owners in the districts, a parking building or other parking structure that provides off-street parking facilities, public or private, is totally exempt from the taxes prescribed in Section 60-3.
(b) The exemption applies only to the building or other structure, and not to the land on which it stands. If the off-street parking facilities are part of a structure used for other purposes, or are under a structure used for another purpose, this exemption applies only to that portion of the building structure or improvement used for off-street parking purposes. Land under the building or structure, and portions of the building or structure used for purposes other than off-street parking, are not exempt from the tax unless the owner or lessee otherwise complied fully with the provisions of this Chapter relating to exemption.
(c) The Department of Permitting Services must approve the location and design of entrances and exits to public streets to ensure that the location and design will prevent traffic hazards. Individual parking spaces in such structures must be at least 180 square feet in area.
(d) A space for the storage, sale, or display for sale of new or used automobiles, or a space used to repair automobiles does not qualify for the exemption under this section. (Mont. Co. Code 1965, § 44-10; 1973 L.M.C., ch. 25, § 8; 1996 L.M.C., ch. 4, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; 2001 L.M.C., ch. 14, § 1; 2002 L.M.C., ch. 16, § 2.)
The county may lease at a rental of one dollar ($1.00) per year off-street parking facilities from any person who provides such facilities qualifying for tax exemption under this chapter. Upon such lease being made, the county agrees to operate and maintain such off-street parking facilities, and so long as such lease continues in force and effect, the county shall operate and maintain such facilities in the same manner as if they had been acquired and constructed by the county pursuant to the provisions of this chapter. (Mont. Co. Code 1965, § 44-11; 2016 L.M.C., ch. 8, § 1.)
The county is hereby authorized and empowered to lease any or all off-street parking facilities now owned and operated by Montgomery County unto the Montgomery County Revenue Authority for the management, control, regulation, operation and maintenance of said off-street parking facilities by the Montgomery County Revenue Authority under such terms and conditions and for such period of time as may be agreed to by the county and the Montgomery County Revenue Authority; provided, that the terms of such transfer shall provide that all parking meter fees collected by the authority shall be paid to the county to be applied as directed by section 60-16. (Mont. Co. Code 1965, § 44-12; 1969 L.M.C., ch. 44, § 1; 2016 L.M.C., ch. 8, § 1.)
(a) Subject to the terms and conditions of this Chapter, the Department of Transportation administers and enforces this Chapter. The Department must operate and maintain off-street parking facilities acquired and constructed by the County under this Chapter or leased to the County. The Department must review plans for off-street parking facilities that any person submits to qualify for the exemption from the special taxes prescribed in this Chapter. This section does not apply to off-street parking facilities the Revenue Authority leases from the County.
(b) The Department of General Services must acquire and build off-street parking facilities and renovate off-street parking facilities that will not remain open during the work. (Mont. Co. Code 1965, § 44-13; 1969 L.M.C., ch. 44, § 2; 1973 L.M.C., ch. 25, § 8; 1996 L.M.C., ch. 4, § 1; 2008 L.M.C., ch. 5, § 1.)
Editor’s note—2008 L.M.C., ch. 5, §§ 2 and 3, state: Sec. 2. Any responsibility or right granted by law, ordinance, regulation, delegation of authority, contract, or other document to the Department of Public Works and Transportation in connection with designing, building, and maintaining County facilities (except maintaining or renovating public parking facilities under Chapter 60, as provided for under Section 1 of this Act), maintaining County vehicles and equipment, acquiring and disposing of real property not associated with roads, bridges, and other related transportation facilities, and operating mail, printing, and duplication services, is transferred to the Department of General Services.
Sec. 3. Any regulation in effect when this Act takes effect that implements a function transferred to another Department or Office under Section 1 of this Act continues in effect, but any reference in any regulation to the Department from which the function was transferred must be treated as referring to the Department to which the function is transferred. The transfer of a function under this Act does not affect any right of a party to any legal proceeding begun before this Act took effect.
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