For purposes of this Chapter, the following terms have the meanings indicated:
Bond means a special obligation or revenue bond, note, or other similar instrument issued by the County that will be repaid from revenue generated by ad valorem taxes levied under this Chapter.
Cost means the cost of:
(1) the construction, reconstruction, and renovation of any transportation infrastructure improvement, including the acquisition of any land, structure, real or personal property, right, right-of way, franchise, or easement, to provide a transportation infrastructure improvement for the District;
(2) all machinery and equipment needed to expand or enhance a transportation infrastructure improvement for the District;
(3) financing charges and debt service related to a transportation infrastructure improvement for the District, whether the charge or debt service is incurred before, during, or after construction of the transportation infrastructure improvement, including the cost of issuance, redemption premium (if any), and replenishment of debt service reserve funds for any bond that finances a transportation infrastructure improvement for the District;
(4) reserves for principal and interest, the cost of bond insurance, and any other type of financial guarantee, including any credit or liquidity enhancement, related to a transportation infrastructure improvement for the District;
(5) architectural, engineering, financial, and legal services related to providing a transportation infrastructure improvement for the District;
(6) any plan, specification, study, survey, or estimate of costs and revenues related to providing a transportation infrastructure improvement for the District;
(7) any administrative expense incurred by the County necessary or incident to determining whether to finance or implement a transportation infrastructure improvement for the District; and
(8) any other expense incurred by the County necessary or incident to building, acquiring, or financing a transportation infrastructure improvement for the District.
Redevelopment means new construction or an addition to an existing building on any commercial or residential property.
Transportation infrastructure improvement means:
(1) the construction, rehabilitation, or reconstruction of a road, street, or highway that serves the District, including any:
(A) right-of-way;
(B) roadway surface;
(C) roadway subgrade or shoulder;
(D) median divider;
(E) drainage facility or structure, including any related stormwater management facility or structure;
(F) roadway cut or fill;
(G) guardrail;
(H) bridge;
(I) highway grade separation structure;
(J) tunnel;
(K) overpass, underpass, or interchange;
(L) entrance plaza, approach, or other structure that is an integral part of a street, road, or highway;
(M) bicycle or walking path;
(N) designated bus lane;
(O) sidewalk or pedestrian plaza;
(P) streetscaping and related infrastructure; including placing utilities underground; and
(Q) other property acquired to construct, operate, or use a road, street, or highway; and
(2) a transit facility that serves the needs of the District, including any:
(A) track;
(B) right-of-way;
(C) bridge;
(D) tunnel;
(E) subway;
(F) rolling stock;
(G) station or terminal;
(H) parking area;
(I) related equipment, fixture, building, structure, or other real or personal property; and
(J) service intended for use in connection with the operation of a transit facility, including rail, bus, motor vehicle, or other mode of transportation. (2010 L.M.C., ch. 52, § 1; 2018 L.M.C., ch. 9, §1.)
(a) The White Flint Special Taxing District is coterminous with the boundary of the White Flint Metro Station Policy Area as it appears in the 2016-2020 Subdivision Staging Policy as adopted on April 17, 2018.
(b) Except as provided in subsection (c), the following properties, identified by street address, are not included in the District: 5411 McGrath Boulevard, 5440 Marinelli Road, 5801 Nicholson Lane, 11700 Old Georgetown Road, 11701 Old Georgetown Road, 11750 Old Georgetown Road, 11800 Old Georgetown Road, 11801 Rockville Pike, 5800 Nicholson Lane, 5802 Nicholson Lane, 5809 Nicholson Lane, 5440 Marinelli Road, 5503 Edson Lane, 5505 Edson Lane, 5507 Edson Lane, 5509 Edson Lane, 11201 Woodglen Drive, 11203 Woodglen Drive, 11205 Woodglen Drive, 11207 Woodglen Drive, 11209 Woodglen Drive, 11351 Woodglen Drive, 11418 Rockville Pike, 11200- 11219 Edson Park Place, 11222 Edson Park Place, 11224 Edson Park Place, 11226 Edson Park Place, 11228 Edson Park Place, 11230 Edson Park Place, 11232 Edson Park Place, 11234 Edson Park Place, 11236 Edson Park Place, 11238 Edson Park Place, and 11240 Edson Park Place.
(c) A property identified in subsection (b) must be included in the District if a use and occupancy permit is issued for redevelopment after July 1, 2018. (2010 L.M.C., ch. 52, § 1; 2018 L.M.C., ch. 9,
§1; 2019 L.M.C., ch. 23, §1.)
(a) Each tax year the County Council may levy against all the assessable real and personal property in the District a sum on each $100 of assessable property that does not exceed an amount sufficient to cover the costs of transportation infrastructure improvements that have been identified in a Council resolution approved under Section 68C-4.
(b) Under Section 9-1302 of Article 24, Maryland Code, the limit in Charter Section 305 on levies of ad valorem taxes on real property to finance County budgets does not apply to revenue from any tax imposed under this Chapter.
(c) The tax imposed under this Chapter must be levied and collected as other County property taxes are levied and collected.
(d) The tax imposed under this Chapter has the same priority, bears the same interest and penalties, and in every respect must be treated the same as other County property taxes.
(e) Paying the tax imposed under the Chapter does not entitle any person to claim a credit against any other tax that the County imposes, including the development impact tax for transportation improvements imposed under Section 52-49 or the development impact tax for public school improvements imposed under Section 52-89.
(f) The County must not allow a credit toward the payment of any development impact tax levied under Chapter 52, or any other tax, fee, or charge, for that part of any infrastructure improvement financed by the White Flint Special Taxing District. (2010 L.M.C., ch. 52, § 1; 2012 L.M.C., ch. 26, § 1.)
Editor’s note—2012 L.M.C., ch. 26, § 2, states: Statement of Intent. The Council intends that, if any further special taxing district is created by law:
(a) except as expressly approved by a Council resolution, a tax imposed under the authorizing law must not pay for that part of the cost of any infrastructure improvement that has:
(1) been paid for by any other government agency, or;
(2) received a credit toward the payment of the development impact tax or any other tax, fee, or charge; and
(b) the County must not allow a credit toward the payment of any development impact tax levied under Chapter 52, or any other tax, fee, or charge, for that part of any infrastructure improvement financed by the special taxing district.
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