Wicomico County, MD Article XV Special Assessment Procedure

§ FC15-1 Levy and collection of special assessments.

The City of Fruitland shall have the power to levy and collect taxes in the form of special assessments upon property in a limited and determinable area for special benefits conferred upon such property by the construction or installation of public improvements and to provide for the payment of all or any part of the cost of such public improvements out of the proceeds of such special assessment. Public improvements shall be constructed to include all those enumerated in § FC16-1 of this Charter and any other or additional public property rights, works or facilities acquired or constructed by the city and devoted to public uses or purposes. The Council shall determine whether a public improvement confers special benefits upon property in a limited and determinable area less than the whole city; and, if so, the Council further shall determine whether such public improvement confers special benefits upon property immediately abutting same or confers special benefits upon property in a special assessment district in which the improvements are located. In making its determination, the Council shall consider in[1] nature, purpose, scope, duration, size, cost or estimated cost and location of the particular public improvement, and any other information the Council considers material to its decision, which shall be final; and prior to making its decision, the Council may hold a public hearing after such public notice as it deems appropriate. After the Council's determination the respective procedures for special assessments set forth in §§ FC15-2 and FC15-3 of this Charter shall be followed, except that for the purpose of relocating, opening, widening and closing of streets, alleys and public highways, the additional procedure set forth in § FC16-1 is authorized and shall be followed if the Council expressly so elects.

[1] Editor's Note: So in original. Probably should read "the."

§ FC15-2 Procedure where abutting properties are specially benefited.

Unless the Council directs that the procedure set forth in § FC16-1 shall be followed, the procedure for special assessments shall be as follows whenever the Council shall have determined that a public improvement confers special benefits upon property immediately abutting same.

A. Apportionment of costs. The cost of the work being charged for shall be assessed according to the front-foot rule of apportionment or some other equitable basis determined by the Council.

B. Limitation on amount assessed. The amount assessed against any property for any project or improvement shall not exceed the value of the benefits accruing to the property.

C. Classes of property. When desirable, the affected property may be divided into different classes to be charged different rates, but the rate shall be uniform for each class. Special agreements for charges in lieu of benefit assessments may be made with respect to properties owned by other governmental bodies or agencies thereof.

D. Ratification of charges; hearing. Before any charge is levied, it shall be ratified by the Council. The City Clerk shall cause notice to be given stating the nature of the proposed project or improvement and the place and time at which all persons interested, or their agents or attorneys, may appear before the Council and be heard concerning the proposed special assessment. Notice of each public hearing on a proposed project or improvement shall be given by publication of a public notice thereof at least once in a newspaper of general circulation in the city. The notice shall describe the area affected, and the notice shall appear at least ten (10) days before the date of said hearing. Where the amount of the proposed assessment is dependent upon size, front footage, class or other variable factor, a notice shall be given by mail to the person to whom such property is assessed for taxation, which notice shall state the size, front footage, class or other factor which affects or determines the charge to such person for his property, and the notice shall give the time and place of the public hearing at which the person may be heard, and such notice shall be mailed at least ten (10) days before the date of such public hearing.

E. Appeal. Any person feeling aggrieved by the ratification of any special assessment under the provisions of this section shall have the right to appeal to the Circuit Court of the county in which said property lies within ten (10) days after the final ratification of any assessment by the Council. The Court shall not substitute its judgment for that of the Council, but shall reverse the Council only when the decision of the Council is clearly in error in matters of fact or has violated the provisions of this Charter.

F. Lien for unpaid charges. All charges shall become liens on the property from the date of ratification by the Council and shall be collected as are other city taxes.

G. Payment in installments. Special assessments may be paid in annual or more frequent installments over such period of time and in such manner as the Council may decide, except that special assessments imposed for the purpose of paying the principal and interest on a bonded indebtedness of the city shall be payable over the entire period during which any part of the bonded indebtedness is outstanding.

H. Billing and collection. All special assessments levied under this section shall be billed and collected by the Department of Finance.

I. Areas benefited by extensions to public improvements. Areas benefited by minor extensions to public improvements shall pay the same special assessment rate from and after the completion of such extension as the original area is currently paying, and such annual or other installments shall continue for the remainder of the period during which such special assessment charges are made in the original area. This assessment shall be made whether all, part of the cost or none of the cost of the extension shall be made at city expense.

§ FC15-3 Procedure where special assessment districts are specially benefited.

A. Districts. The city shall have the power to establish special assessment districts in limited and determinable areas for the purpose of financing the cost of acquisition and development of public improvements located in such areas, and the following procedure shall be followed whenever the Council shall have determined that a public improvement confers special benefits upon such a district, unless the Council directs that the procedures set forth in § FC16-1 shall be followed.

B. Taxes. The city shall have the power to levy ad valorem taxes on real and tangible property situated in any such special assessment district per one hundred dollars ($100.) of assessed valuation at an annual rate sufficient for the purpose of defraying part or all of the cost of acquisition and development of public improvements located within the limits of such special assessment districts. The city may exempt from the levy of the special tax hereby authorized the following classes of properties:

(1) Properties used for industrial purposes only.

(2) Properties used for residential purposes only.

(3) Properties furnishing off-street parking facilities equal to the requirements of any general zoning ordinance or off-street parking ordinance of the city.

(4) Properties that furnish the same facilities for their own use as will be provided by the public improvement proposed.

C. Notice. The boundaries of all such special assessment districts shall be established by ordinance. At least fifteen (15) days' notice in one (1) or more newspapers of general circulation in the city shall be given before the final passage of any such ordinance. The notice shall include a description of the boundaries of the special assessment district proposed and shall fix the time and place for a public hearing thereon.

D. Tax collections. The special taxes hereinabove authorized shall be levied and collected, have the same priority rights, bear the same interest and penalties and in every respect be treated as city taxes. Any levy made hereunder shall be considered as not being for a general purpose of the city but as for the purpose of servicing bonds of the city.