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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).
Any member of the "Friendship Heights Village Council" may be removed by the county council upon the charge of malfeasance or misfeasance in office, preferred by two (2) or more members of said village council, after due notice of the charge and after an opportunity has been given for defense thereon, and a hearing to be fixed therefor. The treasurer of the "Friendship Heights Village Council" and other officers and employees of the villages shall hold their offices or positions at the pleasure of the "Friendship Heights Village Council" or in conformity with contracts which may be made by and between the village council and whatever officers or employees for a period not to extend beyond the limits of the terms of office of the village council. (Mont. Co. Code 1965, § 66-5; 1914, ch. 131, § 5; 1975, ch. 779, § 1.)
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