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Queen Annes County, MD
 
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Table of Contents
Table of Contents
Code
New Laws (4) Index
Public Documents
Minutes (2621)
[Adopted by Ord. No. 92-11]
In general. In this article the following terms have the meanings indicated.
AUTHORITY
The Kent Narrows Commercial Management and Waterfront Improvement Authority.
BOND
Collectively all bonds and other debt instruments issued by the County to finance public improvements and amenities in the District, including any such indebtedness incurred prior to July 17, 1993.
DISTRICT
The geographic area described by the District boundaries established under § 5-13 of this article, in which the Authority shall operate and perform its responsibilities.
EXEMPT PROPERTY
A. 
Property within the District that is not subject to the assessment of the supplemental property tax.
B. 
Includes:
(1) 
Property owned by federal, state, County, or local governments or their agencies; and
(2) 
Property used solely for residential purposes.
PUBLIC IMPROVEMENTS
A. 
Pedestrian and bicycle pathway systems, landscaping, signs, lighting, and any other improvement needed to enhance pedestrian access and safety throughout the District.
B. 
Also includes operations and maintenance of pedestrian access systems.
A. 
Established. A Kent Narrows Commercial Management and Waterfront Improvement District is established in accordance with Article 25A, § 5(FF) of the Annotated Code of Maryland.
B. 
Boundaries. The boundaries of the District are those set forth in maps available at the office of the County Commissioners which are incorporated herein by reference.
A. 
Established. The County Commissioners shall serve as the Authority.
B. 
Purposes. The purposes of the Authority are for:
(1) 
The provision of security, maintenance, and amenities within the District; and
(2) 
The design, approval, and financing of public improvements in the District.
C. 
Special taxing district. The Authority is a special taxing district pursuant to Article 25A, § 5(FF) of the Annotated Code of Maryland.
A. 
In general. The funding of public improvements, including the payment of any bond, shall be provided for by an annual supplemental property tax levied on all property within the District that is subject to real property tax and is not exempt property.
B. 
Tax procedures.
(1) 
The supplemental property tax shall be assessed and collected in conjunction with property taxes collected by the County.
(2) 
Collection of the supplemental property tax shall be in accordance with Title 14 of the Tax-Property Article of the Annotated Code of Maryland, and all provisions applicable to the assessment, collection, enforcement priority, and refunding of County property taxes shall apply to the supplemental property tax unless otherwise provided under this article.
[Amended by Ord. No. 95-12]
A. 
Imposition.
(1) 
The County Commissioners shall establish the rate of the supplemental property tax for the following taxable year prior to July 1 of each year.
(2) 
The rate shall be based on the County Commissioners' good faith estimate of the cost of providing public improvements for the upcoming fiscal year, including the cost of repayment of any bond.
B. 
Limitations. The supplemental property tax:
(1) 
May only be used for purposes authorized under § 5-14 of this article; and
(2) 
May not revert to the general fund of the County.[1]
[1]
Editor’s Note: Former Art. V, Reserve Fund Balance for Contingencies; General Fund of County, adopted 9-3-2002 by Ord. No. 02-08, was repealed 2-22-2011 by Ord. No. 11-05.