[Adopted 4-21-1993 by Bill No. 4-93, effective 7-1-1993 (Ch. 73, Art. IX, of the 1984 Code)]
For the purpose of this article, the subdivision of Moscow in Allegany County, as hereinafter described, constitutes a special taxing area or district and shall be deemed and taken to comprise those certain parcels of land as follow: Beginning at the center of the Bridge over Georges Creek connecting Route 939 (Old Rt. 36) with front Street at Moscow; then with Georges Creek South approximately 1,000 feet to a point opposite from and southeast approximately 250 feet from the end of Birch Street in Seaber Robertson Addition; then east approximately 800 feet to the Potomac Edison Power line; then with the Potomac Edison Power line in a northerly direction approximately 1,800 feet to new Route 36; then with new Route 36 in a northerly direction approximately 1,350 feet to a culvert which crosses Route 36; then with a drainage channel in a westerly direction, and crossing Route 939 (old Route 36) approximately 500 feet to Georges Creek; then with Georges Creek in a southerly direction approximately 1,500 feet to a point opposite from and 100 feet west of the end of Fourth Street; then south approximately 200 feet to Laurel Run Road; then in a southerly direction with Laurel Run Road approximately 1,000 feet to the end of the 1st line of Parcel 1 of the Harry Shaw property described in Liber 304, folio 462; then reversing line 1 of the above mentioned Parcel 1, South 63.13 west approximately 58 feet; then south 83.32 west approximately 186.7 feet; then south 09.50 east approximately 84.7 feet to Route 939; then with Route 939 in a northeasterly direction approximately 250 feet to the intersection of Laurel Run Road, Route 939, and Front Street; then East with Front Street approximately 150 feet to the point of beginning at the center of the bridge over Georges Creek.
A. 
Tax levy; collection. The Board of County Commissioners of Allegany County is authorized, empowered and directed to levy and cause to be collected from the property owners at the time of the county tax levy for each year, within said described area of Moscow, as created in this article, such amounts not to exceed $0.30 on each $100 worth of assessable real property in Moscow as may be requested by the Citizens Committee hereinafter provided for. Such taxes shall be collected as all County taxes are collected and shall be paid over by the Board of County Commissioners to the Treasurer of the Citizens Committee of Moscow, to be selected from among their members by a majority of the members of the Citizens Committee or by the successors to be selected as herein provided. The Treasurer selected by the Committee shall give bond to the Board of County Commissioners, to be approved by a judge of the Circuit Court of Allegany County, in a penal sum to be fixed by the judge, conditioned upon the faithful discharge of the duties of the Treasurer.
B. 
Use. The taxes collected under the provisions of this article shall be used by said Citizens' Committee for electric lights along the streets, alleys and public ways of Moscow and for the establishment, erection and placement of signs along the streets, alleys and public ways of Moscow as may be necessary or convenient in the opinion of the Citizens' Committee of Moscow.
C. 
Surplus funds.
(1) 
Any moneys, from whatever source derived, held by the Citizens Committee after making provisions for lights or erection of signs as hereinbefore provided, may be expended for the following:
(a) 
The construction and maintenance of community playgrounds and other recreational and play areas.
(b) 
The provision for other community projects and services as needed or desired by the citizens of Moscow.
(2) 
The expenditure of any surplus funds held by the Citizens Committee for the special tax area shall be made only after due consideration by the Committee and upon a majority vote of the Committee.
D. 
Audit. Books to be open to inspection. The Citizens Committee may employ an accountant to audit its books and accounts and may also employ whatever legal counsel it deems necessary. The Citizens Committee shall always keep available and open to public inspection by residents of Moscow its books and accounts.
A. 
Members; oaths. The Allegany County Commissioners shall appoint five residents of Moscow, of legal age, who shall serve as the first Citizens Committee of Moscow and shall serve from and after July 1, 1993, until the first Monday in February 1994. The five members appointed by the Allegany County Commissioners shall elect from among themselves a Chairman of the Committee. Each member shall qualify as such Committeeman by taking an oath before an Officer in Allegany County authorized by law to administer oaths diligently and faithfully to discharge all duties of the office. In case any such person shall fail to qualify within 30 days after July 1, 1993, or if any of their successors shall fail to qualify within 30 days after his election as Committeeman, as hereinafter provided, or in the case of any vacancy through death, resignation or otherwise, the remaining Committeemen shall fill the vacancy by the appointment of a resident of Moscow, of legal age, who shall hold office for the term or unexpired term.
B. 
Elections; terms; officers. On the first Monday in February 1994, two members of the Citizens Committee shall be elected to serve for one year, and three members shall be elected to serve for two years. On the first Monday in February 1995, and on the first Monday in February in each succeeding year, an election shall be held at which Committeemen shall be elected for two years to succeed those whose terms are expiring and at which Committeemen shall be elected to fill any vacancies which may exist, but the Committeemen so elected to fill vacancies shall serve for the remainder of the unexpired term only. Election shall be by ballot in a manner to be prescribed by the Committee. Only residents of legal age of Moscow, who have resided therein for not less than six months next preceding said election, are entitled to vote for or hold the office of committeeman in Moscow. Following each election, each newly elected member of the Committee shall qualify by taking the oath prescribed. The Committee shall select from its members a Chairman, Secretary, Treasurer and any other officers it may deem necessary.
A. 
Use of funds. The Citizens Committee provided for herein has the power and authority to provide, by contract or otherwise, for electric lights in Moscow and to pay for the same out of the taxes levied by the County Commissioners of Allegany County and paid over to the Treasurer of the Citizens Committee. The Treasurer shall pay out the funds in his possession only upon the order of the Citizens Committee and for the purposes authorized in this article.
B. 
Deposit of funds; authorized signatures. The Treasurer of the Citizens Committee shall deposit all funds coming into his possession as Treasurer in such bank as may be approved by the Committee, and they shall not be paid out except by check duly signed by him as Treasurer and countersigned by the Chairman or by some member of the Committee acting as Chairman and so authorized to act by resolution of the Committee, which must first be spread upon the minutes of said Committee.