[Adopted Ch. 2, Art. 1, of the 1983 General Code of Ordinances]
The Town Council shall annually levy a general tax for the purpose
of raising sufficient revenue for the expenses and improvements of
Chesapeake Beach upon all taxable property within the Town limits.
Said tax shall be levied for each fiscal year and shall be payable
on the first day of July of the year with respect to which the tax
shall be levied, and the first day of November of such year shall
be the date of finality. As soon as practical, prior to July 1 of
each year, the Town Council of Chesapeake Beach shall fix the rate
of taxation for the current year, which rate shall be fixed by resolution
or ordinance passed or adopted at a regular or special meeting of
the Town Council. The tax so levied shall not exceed in any $0.015
on the dollar on all assessable property in the Town. The Town Treasurer
is hereby appointed and designated as the collector of said taxes
and shall have full power to enforce the payment thereof in the name
of the Town in the manner provided in Sections 70 to 86, both inclusive,
of Article 81 of the Code of Public General Laws of Maryland, 1929
Supplement, title "Revenue and Taxes," subtitle "Tax Sales," and amendments
thereof.[1] Any taxes unpaid as of November of the year in which the
same shall have been levied shall be deemed in arrears and shall bear
interest at the rate of 1% for each month or fraction of a month thereafter
until paid.
[1]
Editor's Note: Article 81 of the Code of Public General Laws
was repealed. See now the Tax-Property Article of the Annotated Code
of Maryland.
All property now or hereafter exempted from state and county
taxes shall be and remain exempt from municipal taxes by the Town
Council of Chesapeake Beach.
The Town Treasurer shall each year procure from the County Commissioners
of Calvert County a copy of the levy list of all property assessed
on the books of Calvert County with respect to property within the
corporate limits of Chesapeake Beach. From the list the Treasurer
shall prepare or cause to be prepared and keep an Assessment Book
showing the lot and square number, or other descriptive designation,
the name of the owner and the assessed value of all property taxable
by the Town Council of Chesapeake Beach, provided the property is
assessed for state and county purposes. The annual tax, when levied,
shall become and be payable with respect to all property listed in
said levy list or in said Assessment Book at the assessed value shown
thereon or therein, as well as such property, if any, as may have
escaped assessment.
A special tax, in an amount to be fixed annually by the Town
Council, may be levied and shall be collected each year from the owner
of every dwelling house or dwelling unit for the removal of trash
and garbage. Any dwelling house containing more than one set of quarters
for human habitation shall, for the purpose of this article, be considered
an apartment house, and each set or combination of living quarters
arranged to provide cooking, eating, and sleeping facilities shall
be considered as a separate apartment and there shall be levied and
collected a scavenger tax for each apartment in the house in addition
to the regular assessment provided above. Scavenger service, facilities
and collection, satisfactory to the Sanitary Committee, must at all
times be maintained by all boardinghouses, rooming houses, hotels,
and business places within Chesapeake Beach at their own expense if
the scavenger tax above provided is not assessed against them.
Assessments may be made upon abutting landowners for the construction
or improvement of streets, avenues, alleys and sidewalks. Such improvements
may be ordered by the Town Council when, in their opinion, they deem
it advisable. One-half of the cost of any such construction or improvements
shall be borne by the abutting landowners on their side of the street
or alley so improved. However, the abutting landowners may agree to
bear and pay the entire cost, in which event the Town shall be relieved
of any payment. Any person or persons being aggrieved by any such
assessments being levied against them may, within 10 days after notice
of such assessment, appear before the Town Council at their first
meeting after such notice and make his or their objections known,
and after hearing they may, if they still feel aggrieved, appeal to
the Circuit Court of Calvert County, as provided for by law.
All property taxes shall be due and payable and all other taxes
levied by the Town Council shall be due and payable on July 1 of the
year for which the levy is made, and if the taxes of any property
owner shall not be paid by first day of November of the year for which
such levy is made, there shall be added a penalty of 1% thereof and
a like penalty of 1% on the first day of each succeeding month until
such taxes and penalties are paid. All special assessments shall be
due and payable 30 days after the completion of the project with respect
to which such special assessments shall have been made and if the
same are not paid within 60 days from the date such project shall
have been completed and a bill of the Treasurer rendered thereof,
a penalty of 1% per month shall be added until such assessment and
penalty shall have been paid. A bill of the Treasurer shall be considered
rendered within the provisions of this section when posted in the
U.S. mail addressed to the person and location shown in the Town Assessment
Book.
