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COMCOR - Code of Montgomery County Regulations
COMCOR Code of Montgomery County Regulations
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CHAPTER 1. GENERAL PROVISIONS - REGULATIONS
CHAPTER 1A. STRUCTURE OF COUNTY GOVERNMENT - REGULATIONS
CHAPTER 2. ADMINISTRATION - REGULATIONS
CHAPTER 2B. AGRICULTURAL LAND PRESERVATION - REGULATIONS
CHAPTER 3. AIR QUALITY CONTROL - REGULATIONS
CHAPTER 3A. ALARMS - REGULATIONS
CHAPTER 5. ANIMAL CONTROL - REGULATIONS
CHAPTER 8. BUILDINGS - REGULATIONS
CHAPTER 8A. CABLE COMMUNICATIONS - REGULATIONS
CHAPTER 10B. COMMON OWNERSHIP COMMUNITIES - REGULATIONS
CHAPTER 11. CONSUMER PROTECTION - REGULATIONS
CHAPTER 11A. CONDOMINIUMS - REGULATIONS
CHAPTER 11B. CONTRACTS AND PROCUREMENT - REGULATIONS
CHAPTER 13. DETENTION CENTERS AND REHABILITATION FACILITIES - REGULATIONS
CHAPTER 15. EATING AND DRINKING ESTABLISHMENTS - REGULATIONS
CHAPTER 16. ELECTIONS - REGULATIONS
CHAPTER 17. ELECTRICITY - REGULATIONS
CHAPTER 18A. ENERGY POLICY - REGULATIONS
CHAPTER 19. EROSION, SEDIMENT CONTROL AND STORMWATER MANAGEMENT - REGULATIONS
CHAPTER 19A. ETHICS - REGULATIONS
CHAPTER 20 FINANCE - REGULATIONS
CHAPTER 21 FIRE AND RESCUE SERVICES - REGULATIONS
CHAPTER 22. FIRE SAFETY CODE - REGULATIONS
CHAPTER 22A. FOREST CONSERVATION - TREES - REGULATIONS
CHAPTER 23A. GROUP HOMES - REGULATIONS
CHAPTER 24. HEALTH AND SANITATION - REGULATIONS
CHAPTER 24A. HISTORIC RESOURCES PRESERVATION - REGULATIONS
CHAPTER 24B. HOMEOWNERS’ ASSOCIATIONS - REGULATIONS
CHAPTER 25. HOSPITALS, SANITARIUMS, NURSING AND CARE HOMES - REGULATIONS
CHAPTER 25A. HOUSING, MODERATELY PRICED - REGULATIONS
CHAPTER 25B. HOUSING POLICY - REGULATIONS
CHAPTER 26. HOUSING AND BUILDING MAINTENANCE STANDARDS - REGULATIONS
CHAPTER 27. HUMAN RIGHTS AND CIVIL LIBERTIES - REGULATIONS
CHAPTER 27A. INDIVIDUAL WATER SUPPLY AND SEWAGE DISPOSAL FACILITIES - REGULATIONS
CHAPTER 29. LANDLORD-TENANT RELATIONS - REGULATIONS
CHAPTER 30. LICENSING AND REGULATIONS GENERALLY - REGULATIONS
CHAPTER 30C. MOTOR VEHICLE TOWING AND IMMOBILIZATION ON PRIVATE PROPERTY - REGULATIONS
CHAPTER 31. MOTOR VEHICLES AND TRAFFIC - REGULATIONS
CHAPTER 31A. MOTOR VEHICLE REPAIR AND TOWING REGISTRATION - REGULATIONS
CHAPTER 31B. NOISE CONTROL - REGULATIONS
CHAPTER 31C. NEW HOME WARRANTY AND BUILDER LICENSING - REGULATIONS
CHAPTER 33. PERSONNEL AND HUMAN RESOURCES - REGULATIONS
CHAPTER 33B. PESTICIDES - REGULATIONS
CHAPTER 35. POLICE - REGULATIONS
CHAPTER 36. POND SAFETY - REGULATIONS
CHAPTER 38A. RADIO, TELEVISION AND ELECTRICAL APPLIANCE INSTALLATION AND REPAIRS - REGULATIONS
CHAPTER 40. REAL PROPERTY - REGULATIONS
CHAPTER 41. RECREATION AND RECREATION FACILITIES - REGULATIONS
CHAPTER 41A. RENTAL ASSISTANCE - REGULATIONS
CHAPTER 42A. RIDESHARING AND TRANSPORTATION MANAGEMENT - REGULATIONS
CHAPTER 44. SCHOOLS AND CAMPS - REGULATIONS
CHAPTER 44A. SECONDHAND PERSONAL PROPERTY - REGULATIONS
CHAPTER 45. SEWERS, SEWAGE DISPOSAL AND DRAINAGE - REGULATIONS
CHAPTER 47. VENDORS - REGULATIONS
CHAPTER 48. SOLID WASTES - REGULATIONS
CHAPTER 49. STREETS AND ROADS - REGULATIONS
CHAPTER 50. SUBDIVISION OF LAND - REGULATIONS
CHAPTER 51 SWIMMING POOLS - REGULATIONS
CHAPTER 51A. TANNING FACILITIES - REGULATIONS
CHAPTER 52. TAXATION - REGULATIONS
CHAPTER 53. TAXICABS - REGULATIONS
CHAPTER 53A. TENANT DISPLACEMENT - REGULATIONS
CHAPTER 54. TRANSIENT LODGING FACILITIES - REGULATIONS
CHAPTER 55. TREE CANOPY - REGULATIONS
CHAPTER 56. URBAN RENEWAL AND COMMUNITY DEVELOPMENT - REGULATIONS
CHAPTER 56A. VIDEO GAMES - REGULATIONS
CHAPTER 57. WEAPONS - REGULATIONS
CHAPTER 59. ZONING - REGULATIONS
CHAPTER 60. SILVER SPRING, BETHESDA, WHEATON AND MONTGOMERY HILLS PARKING LOT DISTRICTS - REGULATIONS
MISCELLANEOUS MONTGOMERY COUNTY REGULATIONS
TABLE 1 Previous COMCOR Number to Current COMCOR Number
TABLE 2 Executive Regulation Number to Current COMCOR Number
TABLE 3 Executive Order Number to Current COMCOR Number
INDEX BY AGENCY
INDEX BY SUBJECT
Sec. 60-6. Off-street parking facilities—Exemption or reduction from tax where provided.
   (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.