[Adopted 6-23-2009 by Ord. No. 24-09[1]]
[1]
Editor's Note: This ordinance also repealed former Art. VI, Drum Point Special Taxing District, adopted 8-3-2004 by Ord. No. 25-04, and amended in its entirety 9-14-2004 by Ord. No. 37-04.
There is a Drum Point Special Taxing District.
The purpose of the Drum Point Special Taxing District is to provide funds for the improvement of roads and other infrastructure within the Drum Point Subdivision and to cover the administrative costs of the Drum Point Property Owners' Association.
The boundaries of the Drum Point Special Taxing District shall be all of the land within the boundaries of the Drum Point Subdivision as such boundaries are shown on the various plats creating the Drum Point Subdivision and all of its sections, which are recorded among the Land Records of Calvert County, Maryland.
[Amended 6-26-2012 by Ord. No. 43-12; 6-30-2016 by Ord. No. 22-16; Ord. No. 29-17; 3-15-2022 by Ord. No. 10-22]
A. 
An annual assessment in the amount of $175 is levied against each recorded lot within the taxing district. The annual assessment shall be for the fiscal year that commences on July 1, 2022, and shall be levied through June 30, 2027.
B. 
A recorded lot shall be any numbered lot shown on any recorded subdivision plat of the Drum Point Subdivision or any lot created by the combination of any originally recorded lots, provided that such combination has been duly recorded among the Land Records of Calvert County.
C. 
Any recorded lot that has received a tax credit under Article V of this chapter and any lot titled in the name of the Drum Point Property Owners' Association shall be exempt from the levy of the special tax.
D. 
The special tax levied by the article shall be included with the annual real property taxes levied by the Collector of Taxes for Calvert County and is to be collected in the same manner as other real property taxes are collected.
E. 
The special taxing district shall remain in existence for five years beginning with the 2023 fiscal year that commences on July 1, 2022, and shall be levied through the 2027 fiscal year that ends on June 30, 2027.
[Amended 6-26-2012 by Ord. No. 43-12; 6-30-2016 by Ord. No. 22-16; Ord. No. 29-17; 3-15-2022 by Ord. No. 10-22]
A. 
The funds paid to the Collector of Taxes for Calvert County shall be returned to the Drum Point Property Owners' Association for construction of the improvements and other approved uses.
B. 
Before any funds generated by the special taxing district are paid over to the Drum Point Property Owners' Association, the Drum Point Property Owners' Association and the Board of County Commissioners shall enter into an agreement outlining the administration of the special taxing district. The agreement shall include a plan of the road and infrastructure improvements to be undertaken, a general operating budget, a capital improvements budget and provisions for an audit of taxing district funds. The agreement may also include any other provisions that the Board of County Commissioners deems essential for the proper implementation of the special taxing district.