[1961 Code, § 137; 1963, ch. 94, § 1;
1970 Code, Sec. 9-13; 1977, ch. 630, § 2; 1986, ch. 148,
§ 1; 1988, ch. 227, § 2; 1989, ch. 302, § 1;
1992, ch. 214, § 1; 1992, ch. 234, § 1; 2000,
ch. 82, § 1; 2-15-2000 by Ord. No. 2000-1; 3-7-2006; 2010, ch.
603, § 1]
A. Taxes are due and payable in accordance with Title 10, Subtitles
1 and 2, of the Tax-Property Article of the Annotated Code of Maryland.
Immediately after December 1, the Director of Finance shall send notice
of all unpaid accounts, showing the amount of the assessment, the
taxes due, and the charges that have been added. The notice shall
warn the delinquent that unless settlement in full is made before
the next March 1, the property so assessed will be advertised and
sold according to the provisions of this section and Part III of Title
14, Subtitle 8, of the Tax-Property Article of the Annotated Code
of Maryland.
B. Immediately after the levy is made, the Director of Finance shall
make out the bill of each taxpayer and shall forward the bill by mail
or otherwise to the person, or the person's agent, to whom taxes
have been assessed. On March 1 of each year, the Director of Finance
shall make a list by election districts, in their numerical order,
of taxes due and in arrears. The list shall contain the name of each
person or body corporate assessed with property on which taxes are
due and in arrears, a brief description of the property, real and
personal, and references to conveyances or another description that
identifies real property, and the amount of the tax levied and in
arrears, with the interest and costs that will accrue through the
day of sale. A notice shall be attached to the list stating that if
the taxes are not paid on or before the first Monday in June, together
with the interest accrued and the proportional cost of advertising
and fees, the Director of Finance will proceed at 10:00 a.m. on the
first Monday in June, at the County administration building, to offer
each parcel of land or the personal property for sale to the highest
bidder for cash. The list and notice shall be published four times,
once a week for four successive weeks prior to the first Monday in
June in one or more newspapers having a general circulation in the
County. On the first Monday in June, the Director of Finance shall,
at the hour and places named in the advertisement, proceed to sell
the parcels of land and the personal property, beginning with the
first on the list and so on in order. The sale shall continue each
secular day, legal holidays excepted, from 10:00 a.m. until 4:30 p.m.
until each property has been offered. If the Director of Finance,
by reason of illness or other disability, is unable to conduct the
sale, then a deputy appointed by the Director of Finance shall conduct
the sale and make the affidavit to the report of sales as provided
for by law.
C. The Director of Finance, in and about the collection of delinquent
taxes, shall have all the powers and authority of a collector of taxes
under the Annotated Code of Maryland; and should the Director of Finance
deem it impracticable to sell personal property liable for taxes at
the time and place aforesaid, then he may advertise and sell said
personal property under the power and authority conferred upon collectors
of taxes by the Tax-Property Article of the Annotated Code of Maryland,
provided that the Director of Finance shall proceed with such sales
as soon as possible after the first Monday in June, as named in this
section.
D. The Director of Finance is not entitled to any commission on the
amount of sales made by him in pursuance of the provisions of this
section.
E. Property sold for taxes may be redeemed as provided by the Annotated
Code of Maryland upon the payment of the taxes, with interest, costs
of advertising, and actual expenses of sale.
F. The Director of Finance, in and about the collection of delinquent
taxes, shall have authority to employ such counsel as may be necessary,
and if provided in the annual budget, to advise and assist the Director
of Finance.
[Amended 11-13-2012 by Ord. No. 2012-12]
G. Delinquent taxes, interest due on the taxes and any costs or penalties
due and owing on or after May 1 of each year shall be paid by cash,
cashier's check, certified check, money order or credit card
as honored by the County.
H. Upon payment in full of a County property tax bill in the month of
July, and on the first semiannual installment payment of a County
property tax bill in the month of July, there shall be a discount
of 0% of said bill, and upon payment in full of a County property
tax bill in the month of August, and on the first semiannual installment
payment of a County property tax bill in the month of August, there
shall be a 0% discount in the amount of the property tax. The discounts
set forth herein may be established annually by resolution of the
Council.
[Amended 6-2-2015 by Bill. No.
2015-05]
[1961 Code, § 138; 1970 Code, Sec. 9-14]
The Director of Finance of Cecil County shall not pay any claim
against said County without first deducting from the amount thereof
all and every sum or sums due or owing to said County for taxes or
otherwise by the holder of said claim, and no assignment of such claim
to avoid such deduction shall be valid.
[Added 9-4-2018 by Bill
No. 2018-13]
A. Definitions. For the purposes of this section, the following words
shall have the meaning indicated:
CLEAN ENERGY LOAN
Any loan made by a private lender to a property owner under
the Clean Energy Loan Program.
CLEAN ENERGY LOAN OBLIGATION
All indebtedness and obligations of a property owner to a
clean energy lender under a clean energy financing agreement.
COMMERCIAL PROPERTY
Has the same meaning as stated in Maryland Annotated Code,
Local Government Article, § 1-1101 et seq.
PROPERTY OWNER
An owner of commercial property as defined in this subsection.
SURCHARGE
The repayment obligation of a clean energy loan, including
principal, interest, and any application fees and administrative costs,
collected from a property owner through the County's property
tax billing system in accordance with the bill and as authorized by
this section.
SURCHARGE LIEN
The lien automatically established upon the County's
levy of the surcharge on the property tax bill.
B. Program. There is a Clean Energy Loan Program to finance energy efficient
projects and renewable energy projects on commercial properties as
provided in Maryland Annotated Code, Local Government Article, § 1-1101
et seq.
C. Rules and regulations. The Director of Finance may establish rules and regulations in accordance with Section
502 of the Cecil County Charter and Cecil County Code §
45-1 to administer the provisions of the article.
D. Program administrator. The County Executive may enter into an agreement
with a private entity to administer the Clean Energy Loan Program.
E. Scope. Commercial property owners are eligible to participate in
the Clean Energy Loan Program for nonaccelerating loans greater than
$25,000.
F. Eligibility. In order to be eligible for a clean energy loan, the
property owner shall:
(1) Have a 100% ownership interest in the property located in Cecil County
for which improvements are proposed;
(2) Demonstrate that the most recent property taxes, assessments and
charges on the property have been paid;
(3) Provide a copy of written notice to all current holders of a mortgage
or deed of trust who have a priority recorded lien on the property
and written proof of express consent to the clean energy loan as a
priority lien by all current holders of a mortgage or deed of trust
on the property; and
(4) Provide all information required to establish that the owner of the
commercial property is able to repay the loan provided under the Clean
Energy Loan Program, in a manner substantially similar to that required
for a mortgage loan under Maryland Annotated Code, Commercial Law,
§§ 12-127, 12-311, 12-409.1, 12-925 and 12-1029.
G. Qualifying improvements. The following improvements, either new or
replacement, qualify as energy efficiency or renewable energy projects
under the Clean Energy Loan Program:
(2) Geothermal energy devices;
(4) Water conservation devices not required by law;
(5) Any construction, renovation or retrofitting of commercial property
to reduce energy consumption, including high efficiency lighting and
building systems, heating ventilation air conditioning (HVAC) upgrades,
high efficiency boilers and furnaces, high efficiency hot water heating
systems, combustion and burner upgrades, fuel switching, heat recovery
and steam traps, building shell or envelope improvements, fenestration
improvements, building energy management systems and process equipment
upgrades; and
(6) Any other improvement approved by the county or the Clean Energy
Loan Program Administrator as qualifying as an energy efficient project
or renewable energy project.
H. Qualifying costs. A clean energy loan may be used for all costs incurred
by a property owner in connection with the qualifying improvements,
including the cost of an energy audit; feasibility studies and reports;
design, installation and construction of the qualifying improvements;
commissioning; energy savings or performance guaranty or insurance;
building accreditation; closing costs of the clean energy loan; permitting
fees; administrative fees; post install evaluation, measurement and
verification.
I. Real property tax surcharge.
(1) Repayment of loans. A property owner participating in the Clean Energy
Loan Program shall repay the clean energy loan through a surcharge
on their real property tax bill. Upon receipt of written notice from
the Clean Energy Loan Program Administrator of the execution of a
clean energy loan financing agreement, which must be delivered by
the Clean Energy Program Administrator to the County no later than
May 1 of each year, the County shall, within 60 days from the date
of the clean energy loan financing agreement, confirm that the surcharge
has been added to the tax property bill. The surcharge shall constitute
a first lien on the property from the date it becomes payable until
the unpaid surcharge and interest and penalties on the surcharge are
paid in full, regardless of a change in ownership, whether voluntary
or involuntary. A person or entity that acquires property subject
to a surcharge assumes the obligation to pay such surcharge. The County
may assign the surcharge lien to the Clean Energy Loan Program Administrator.
(2) Calculation. The surcharge for a clean energy loan shall include
the clean energy loan obligation and may include administrative costs
incurred by the County and calculated in accordance with rules and
regulations.
(3) Notice of levy and lien surcharge. Upon receiving written notice
from the Clean Energy Loan Program Administrator of the execution
of a clean energy loan financing agreement, the property owner shall
execute a notice of levy and lien of surcharge with the County and
the clean energy lender that will be recorded in the land records
of Cecil County, at the expense of the property owner. The Clean Energy
Loan Program Administrator shall promptly file such notice of levy
and lien of surcharge in the Cecil County land records, thereby providing
notice to third parties. A copy of the recorded notice shall be provided
to the County. Such notice shall contain:
(a)
The date the clean energy loan was made to the property owner
and the property became subject to the surcharge;
(b)
The term of the clean energy loan and over which the surcharge
will apply to the property;
(c)
The clean energy loan obligation and estimated County administrative
costs for the first year;
(d)
The annual principal and interest amount for each year of the
term of the clean energy loan, including any partial year prorated
amounts;
(e)
Prepayment requirements and any prepayment premium that may
apply to a prepayable clean energy loan;
(f)
Notice that the clean energy loan obligations and the County's
administrative costs will be repaid through a surcharge included on
the owner's real property tax bill due and payable on the same
date as the real property tax bill;
(g)
Notice that an unpaid clean energy loan surcharge constitutes
a first lien on the property that has priority over prior or subsequent
liens in favor of private parties and that the surcharge will continue
as a lien on the property from the date it becomes payable until the
unpaid surcharge and interest and penalties on the surcharge are paid
in full, regardless of a change in ownership of the property, whether
voluntary or involuntary; and
(h)
Notice that if payments or surcharges are not timely paid, the surcharge will be collectible as a tax lien through the tax sale process authorized under Maryland Annotated Code, Tax Property, Title 14, Subtitle § 8 and in accordance with Cecil County Code §
45-1 and that an overdue surcharge will be so collected, irrespective of whether real property taxes (or any other taxes, charges or assessments) are due and owing.
J. Default. In the event of default on the clean energy loan surcharge, the County shall be required to collect the lien pursuant to Maryland Annotated Code, Tax Property, Title 14, Subtitle 8 and in accordance with Cecil County Code §
45-1, irrespective of whether property taxes (or any other taxes, charges or assessments) are due and owing. The County shall not incur any liability to the clean energy lender or others in the event of default.
K. Payment to clean energy lender. The County shall have no ownership
of the surcharges collected except for administrative costs provided
under this section. The Director of Finance shall pay all surcharge
payments in any calendar month to the applicable clean energy lender
or the Clean Energy Loan Program Administrator within 30 days after
the end of the month in which such amounts are collected. The County
shall have no obligation to make payments to any clean energy lender
with respect to any clean energy loan obligation other than that portion
of surcharge actually collected from a property owner for the repayment
of a clean energy loan. Payments received from a property owner shall
be credited first to all County taxes, assessments and charges before
being credited to a clean energy loan surcharge.
L. Financing. Clean energy loans may be provided by a private lender
and a clean energy financing agreement may contain any terms agreed
to by the clean energy lender and the property owner, as permitted
by law, for the financing of clean energy loans. The County may not
finance or fund any loan under the Program, shall serve only as a
program sponsor to facilitate loan repayment by including the surcharge
on the county real property tax bill for the property, and shall incur
no liability for the loan.