Editor's Note: This ordinance also provided that the retrospectively
adding of the addresses of the properties within the Special Public
Safety Taxing District is made retroactively effective to December
20, 2006, for the commercial and/or industrial properties, and is
made retroactively effective to September 5, 2012, for the multifamily
rental properties.
A special public safety taxing district is an area within the corporate
limits of the City of New Carrollton, Maryland for which a district
is created by City ordinance, pursuant to the authority contained
in Md. Code Ann., Art. 23A, § 2 and § 44 or Md.
Code Ann., Local Gov., § 21-401 et seq. for the purpose
of financing the capital and operating costs to enhance police, fire
protection, and rescue services, through an ad valorem tax levied
on real and/or personal property located within the special district.
Ad valorem taxes imposed under this Article shall be at a rate sufficient
to provide annual revenues to pay the costs of operating and maintaining
the activities funded thereby and shall be imposed in the same manner,
on the same assessments, for the same period, and as of the same date
of finality as required for municipal property tax purposes in the
special taxing district.
Commercial and/or industrial properties special public safety taxing
district. By way of Ordinance No. 07-06 enacted December 20, 2006,
the City created a special public safety taxing district for all properties
used for commercial and/or industrial purposes, with the exception
of home occupations, professional, and child-care enterprises, located
within the corporate limits of the City of New Carrollton pursuant
to Maryland Code Annotated, Article 23A, § 2 and § 44.
The properties that comprise the commercial and/or industrial properties
special public safety taxing district at the time of its inception
and which continue to comprise the district are known as: those commercial
properties located on Annapolis Road, 85th Avenue and Riverdale Road
in the City of New Carrollton that are depicted on the map attached
to Ordinance No. 14-08, which map has been maintained by the City
since the inception of the district and shall continue to be kept
on file with the City Administrative Officer and shall be available
for public inspection during City business hours.
Multifamily special public safety taxing district. By way of Ordinance
No. 12-05, adopted September 5, 2012, the City established a special
public safety taxing district to include all multifamily complexes
located within the corporate limits of the City of New Carrollton
pursuant to Maryland Code Annotated, Article 23A, § 2 and
§ 44. The properties that comprised the multifamily special
public safety taxing district at the time of its inception and which
continue to comprise the district are commonly known as: Heritage
Square Apartments, Hilltop Apartments, Fountain Club, Frenchman's
Creek Condominiums, Carrollan Gardens Condominiums and that portion
of Carrollon Manor Apartments that is located in the City of New Carrollton and
are depicted on the map attached to Ordinance No. 20-11, which map
is been maintained by the City and kept on file with the City Administrative
Officer and shall be available for public inspection during City business
hours.
Budget and appropriation. The Council shall adopt annual budgets
for the special public safety taxing districts which shall include
the costs of financing the capital and operating costs to enhance
police services that the City Council deems appropriate for any given
fiscal year; and shall include paying the principal and interest on
obligations incurred for the district(s) as they become due, the costs
of operating and maintaining district facilities, the cost of administrative,
professional or support services provided by the City, and any other
item of cost which may reasonably be attributed to the district. Funds
for the districts shall be budgeted and appropriated in the same manner
as for the City generally and may be done concurrently or as part
of with the City's budget and appropriation process. As provided
in the ordinance establishing the district's annual budget, an
ad valorem tax shall be levied annually on all the real and/or personal
property in the district at a rate sufficient to provide adequate
revenues to pay for the budgeted costs of the district. If the City
Council deems that a special taxing district assessment is not required
for a special taxing district in any given fiscal year, the City Council
shall so state, shall establish a tax rate of $0 for the special taxing
district(s) for that fiscal year and shall not be required to adopt
a budget therefor. Any tax levied hereunder shall be levied in the
same manner, upon the same assessments, and for the same periods,
and shall be collected and enforced as other City taxes. The budget
for the districts shall establish the annual tax rate, except as hereinabove
provided.