§ 66-1. Constituted special taxing area; boundaries defined.
§ 66-2. Annual levy; treasurer's bond; purposes for which funds shall be used.
§ 66-3. [Property tax payment deferral for elderly or disabled homeowners.]
§ 66-4. Village council-Election; oath of office; vacancies.
§ 66-5. Same-Removal by county council; terms of treasurer and other officers.
§ 66-6. Reserved.
§ 66-7. Same-Regulations to be adopted by village council.
§ 66-8. Same-Members not to be individually or personally liable for official acts.
§ 66-9. Same-General powers; special assessments.
§ 66-10. Same-Competitive bidding generally.
§ 66-11. Same-Borrowing of money.
§ 66-12. Treasurer's duties, etc.
Notes
| [Note] | *Editor's note-In Smith v. Edwards, 292 Md. 60, 437 A.2d 221 (1981), it was held that the Friendship Heights Citizens' Committee has the implied power to engage in judicial and administrative proceedings to oppose intensification of development of villages in the district so that individual members of the district's governing body would not be personally liable for funds expended for such purpose. In Barlow v. Friendship Heights Citizen’s Committee, 276 Md. 89, 344 A.2d 415 (1975), it was held that the Friendship Heights Citizens Committee has the right to sue former members to recover tax money wrongfully diverted to individual members for illegal or ultra vires purposes. A special tax district is not a municipal corporation, and does not have an unlimited power to sue and be sued, as does a municipal corporation pursuant to Article 23A of the Annotated Code of Maryland. Friendship Heights v. Funger, 265 Md. 339, 289 A.2d 329 (1972). Chapter 66 is interpreted in Friendship Heights Village Council v. Director of Finance, 72 Md.App. 261, 528 A.2d 520 (1987) and is discussed and cited in Hanrahan v. Alterman, 41 Md.App. 71, 396 A.2d 272 (1979). |
For the purpose of this chapter, the villages of "Friendship Heights" and "The Hills" shall constitute a special tax area or district known as the Village of Friendship Heights, and shall be deemed and taken to comprise certain parcels of land, namely: All those tracts, parts of tracts, pieces or parcels of land situate, lying and being in the County of Montgomery in the State of Maryland, laid down and described upon the plat of the certain subdivision of lands in said county known as and called "Friendship Heights" duly recorded among the Land Records for said Montgomery County as plat no. 45, in Plat Book No. 1, one of the plat books for said Montgomery County; also all those tracts, parts of tracts, pieces or parcels of land situate, lying and being in the County of Montgomery in the State of Maryland laid down and described upon the plat of the certain subdivision of lands in said county known as and called "The Hills," duly recorded among the land records for said Montgomery County as plat no. 44, in Plat Book No. 1, one (1) of the plat books for said Montgomery County; also all those tracts, parts of tracts, pieces or parcels of land situate, lying and being in the County of Montgomery, State of Maryland, described as follows, to wit: Beginning for the same at a stone planted at the northwest corner of the subdivision known as "Friendship Heights," as surveyed and platted by William J. Latimer, surveyor, and recorded in the office of the clerk of the circuit court for Montgomery County in Plat Book No. 1, being plat no. 45, and running thence south twenty-nine degrees three minutes east along the west line of Friendship Heights one hundred and ninety-six and five-tenths feet to a stone planted at the intersection of the north line of High Street (in said subdivision) with the west line of Friendship Heights, and running thence with the said north line of High Street extended south eighty-six degrees forty-five minutes west sixty feet; thence north twenty-nine degrees three minutes west one hundred and eighty-five and three-tenths feet to the rear line of the property fifty-seven feet from the place of beginning, then to the place of beginning, containing one-fourth of an acre of land, more or less; also all those tracts, parts of tracts, pieces or parcels of land situate, lying and being in the County of Montgomery, in the State of Maryland, described as follows, to wit: Beginning for the same at the intersection of the north line of the old Glen Echo Railroad with the fourth line of a conveyance made the 20th day of May, A.D. 1854, by Isaac Shoemaker to Aquila Eld for part of said tract called "Friendship" containing twenty acres two rods and eighteen square perches of land and recorded in Liber J. G. H. No. 3, Folio 320, &c., one of the land records of said Montgomery County, and running thence with said fourth line north sixty-seven degrees thirty minutes west one hundred and eighty-five and eight-tenths feet to the end thereof and Williams' line; thence with said Williams' line and the closing line of said conveyance from Shoemaker to Eld north seventy-one degrees twenty minutes east one thousand and eighty-seven and ninety-six one-hundredths feet to a point at the end of fifty-five and eighty-four one-hundredths feet on a line bearing south seventy-one degrees twenty minutes west from a stone at the northwest corner of "Friendship Heights;" thence south thirty-three degrees twenty-six minutes east one hundred and eighty-four and sixty-three one-hundredths feet; thence north eighty-two degrees twenty-two minutes east sixty feet to a marble stone on the west line of "Friendship Heights," and thence with said west line south thirty-three degrees twenty-six minutes east three hundred and sixty-six and ninety-eight one-hundredths feet to intersect the north line of the old Glen Echo Railroad; thence bounding on said north line north seventy-six degrees three minutes west two hundred and seventy and seventy-five one-hundredths feet; north seventy-nine degrees thirty-three minutes west one hundred and twenty and sixty-two one-hundredths feet; thence north eighty-three degrees and forty-three minutes west ninety-four and three-tenths feet; thence north eighty-seven degrees twenty-three minutes west ninety-six and thirty-five one-hundredths feet; thence south eighty-eight degrees twenty-two minutes west one hundred and five and seven-tenths feet; thence south eighty-four degrees forty-two minutes west one hundred and twenty and forty-five one-hundredths feet; thence south eighty-three degrees thirty-two minutes west four hundred and thirteen feet to the place of beginning, containing clear of the old Glen Echo Railroad and the Chevy Chase and Glen Echo Railroad six and three hundred and sixty-seven one-thousandths acres of land; and also all that part of a tract of land called "Friendship" lying and being in the County of Montgomery in the State of Maryland, and on the west side of the Georgetown and Rockville Turnpike Road, described as follows, to wit: Beginning at a stone standing at the end of the second line of Richard Williams' part of said tract and marked on one side TV and on the other side IT5, and running thence with said second line reversed north fifty-two and one-half degrees east twenty-two and one-half perches to the said turnpike road; then with it and binding on the west edge thereof south nineteen degrees east thirty-seven and ninety-two one-hundredths perches; thence south sixty-three and one-half degrees west forty-five and eighty one-hundredths perches; thence north nineteen degrees west thirty-seven and ninety-two one-hundredths perches to Richard Williams' third line of aforesaid tract; thence with it reversed to the beginning, containing two acres of land, more or less. (Mont. Co. Code 1965, § 66-1; 1914, ch. 131, § 1; 1994, ch. 81, § 1.)
Editor’s note-The above section is cited in Montgomery County v. Woodward & Lothrop, Inc., 280 Md. 686, 376 A.2d 483 (1977).
The county council for Montgomery County shall levy and cause to be collected from the property owners at the time of the county tax levy, for the year commencing July 1, 1914, and ending June 30, 1915, and each succeeding year, within the Village of Friendship Heights, as named and created by this chapter, the rate, not less than four cents ($0.04) nor more than twenty cents ($0.20) on each one hundred dollars ($100.00) of the assessable value of the real property other than operating real property of a public utility and not less than ten cents ($0.10) nor more than fifty cents ($0.50) on each one hundred dollars ($100.00) of the assessable value of personal property and operating real property of a public utility in the villages, which is specified to it on or before June 1 by the village council after public hearing held thereon by the village council, to be collected as all other county taxes in the county are collected; to be paid over by the county council to the treasurer of the village council herein authorized to be created, or his successors, selected by the majority of the members of the village council, upon the treasurer having been duly selected by a majority of the members of the village council, and giving corporate bond to Montgomery County, Maryland, satisfactory to and approved by the chief administrative officer and the county attorney in a penal sum to be fixed by them, conditioned upon the faithful discharge of the duties of the treasurer, and the county council shall also order and have paid over to the treasurer the proportion of the county road tax to be levied and collected in the same manner as though the Village of Friendship Heights was an incorporated town, and the village shall, for the purpose, be considered by the county council as an incorporated town of the county. All of the funds may be used directly by or through the village council for acquiring, building, renovating, altering, or removing structures for public use; and for providing sewerage, sanitation and other village improvements, and amenities; recreation, parks, and for furnishing police and fire protection, administrative, clerical, maintenance, and other public service, including the removal of ashes, garbage and other refuse and the disposal thereof, for carrying out any other general police and health power function pursuant to this chapter; and providing for the constructing, improving, widening, maintaining, repairing, and lighting of streets, roads, lanes, alleys, sidewalks, and drainage structures. (Mont. Co. Code 1965, § 66-2; 1914, ch. 131, § 2; 1951, ch. 558, § 1; 1975, ch. 779; 1977, ch. 661, § 1; 1980, ch. 230, § 1; 1994, ch. 81, § 1; 2003, ch. 247.)
(a) Notwithstanding subtitle 1 of this title, the Village Council of Friendship Heights may authorize, subject to the concurrence of the governing body of Montgomery County, a payment deferral of special taxing district property tax for residential real property occupied as the principal residence of the owner.
(b) An owner is eligible for a payment deferral under subsection (a) of this section if the owner or at least one of the owners:
(1) Has resided in the dwelling for a period of at least 5 consecutive years;
(2) (i) Is at least 65 years of age;
(ii) Has been found permanently and totally disabled and has qualified for benefits under:
1. The Social Security Act;
2. The Railroad Retirement Act;
3. Any federal act for members of the United States Armed Forces; or
4. Any federal retirement system; or
(iii) Has been found permanently and totally disabled by a county health officer; and
(3) Meets the income eligibility requirements determined under subsection (c) of this section.
(c) The village council shall specify:
(1) The amount of the tax that may be deferred, not exceeding the increase in the special taxing district property tax from the date the taxpayer elects to defer the payment of the tax;
(2) Restrictions on the amount of the real property eligible for a payment deferral under subsection (a) of this section, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the supervisor;
(3) The duration of the payment deferral under subsection (a) of this section;
(4) The rate of interest to be paid on the special taxing district property tax payment from the due date without a deferral until the date that the special taxing district property tax is paid;
(5) That any mortgagee or beneficiary under a deed of trust be entitled to receive notice of the deferral and of the amount of tax to be deferred; and
(6) The level of income to determine eligibility for the payment deferral under subsection (a) of this section.
(d) The special taxing district property tax that is deferred under this section and any interest specified in the law authorizing the deferral are due when the deferral ends as specified in the law authorizing the deferral.
(e) The village council shall specify the cumulative amount of the deferral and related interest in the taxpayer's annual property tax bill.
(f) A lien shall attach to the property in the amount of all deferred taxes and interest. The lien shall remain attached until the deferred taxes and interest are paid.
(g) The village council shall authorize the deferral by written agreement. The agreement shall reflect the terms and conditions of the deferral including notice of the lien. The agreement shall be recorded in the land records of the county.
(h) Penalties may not be charged during the period of the deferral on any tax payments deferred under this section. (1993, ch. 411, § 1.)
Editor’s note-Section 66-3, authorizing a special tax levy, derived from Mont. Co. Code 1965, § 66-3; 1914, ch. 131, § 3; 1931, ch. 28; 1975, ch. 779, was repealed by § 1 of ch. 924 of the 1978 Laws of Maryland. A new § 66-3 was added by § 1 of ch. 411 of the 1993 Laws of Maryland.
(a) On the second Monday in May in the year 1923, and on the same date in every second year thereafter, an election shall be held in the village for the election of seven (7) members, each of whom shall be a registered and qualified voter of Montgomery County residing in the village, to be and constitute the "Friendship Heights Village Council" for the next succeeding two (2) years, and until their successors duly qualify, each of whom shall qualify on or before the fourth Monday in May thereafter by taking an oath, before an officer of the law duly commissioned to administer same, to diligently and faithfully discharge the duties of the office.
(b) In case any such person so elected as village councilman fails to qualify within the time hereinbefore mentioned, or in case of any vacancy through death, resignation or otherwise, the county council shall fill the vacancy by the appointment of a registered and qualified voter of Montgomery County residing in the village, who shall hold office for the term or unexpired term.
(c) The election of the village councilmen as herein provided, shall be held under and in accordance with the laws of the State of Maryland, but the returns thereof shall be made to the county council of Montgomery County.
(d) All registered and qualified voters of Montgomery County residing in the village are eligible to vote at the elections; the election shall be conducted by at least four (4) judges of election and at least four (4) clerks, and whatever assistant judges and clerks as may be necessary, to be appointed by the village council, who shall serve with appropriate compensation.
(e) The polls of the election shall be open from 7:00 a.m. to 8:00 p.m., on the second Monday in May as hereinbefore provided. However, the foregoing hours may be modified by the county council by resolution, upon request of the "Friendship Heights Village Council."
(f) (1) The council may assign all or part of the duties of the secretary or treasurer, and such other duties as appropriate, to one or more employees or other designees of the village.
(2) The council may appoint a village manager and designate that person's duties and responsibilities consistent with the provisions of this charter.
(3) The council shall have the power to employ such other employees and to contract for professional services as it deems necessary to execute the powers and duties provided by this charter or other state law and to operate the village government.
(4) No employee in the service of the village shall continue in such position after election to any public office in the village. (Mont. Co. Code 1965, § 66-4; 1914, ch. 131, § 4; 1922, ch. 343, § 4; 1974, ch. 242, § 1; 1975, ch. 779, § 1; 1994, ch. 81, § 1.)
Editor's note-The above section is quoted in Hanrahan v. Alterman, 41 Md. App. 71, 396 A.2d 272 (1979).
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