[HISTORY: Adopted and amended as indicated in text.]
GENERAL REFERENCES
Building Code — See Ch.
15.
Circuit Court — See Ch.
21.
Code supplements — See Ch.
24.
Dredging operations — See Ch.
34.
Election districts — See Ch.
38.
Electrical apparatus and wiring — See Ch.
41.
Fire companies and rescue squads — See Ch.
54.
Human Relations Commission — See Ch.
69.
Human Resources Committee — See Ch.
70.
Roads and bridges — See Ch.
104.
Scholarships — See Ch.
114.
Self-liquidating projects — See Ch.
119.
Affirmative action — See Ch.
148.
Deferred compensation program — See Ch.
162.
Education reimbursement guidelines — See Ch.
166.
Code of Ethics — See Ch.
170.
Liability indemnification — See Ch.
185.
Occupational safety and health — See Ch.
192.
Personnel regulations — See Ch.
197.
Purchasing procedures — See Ch.
203.
[1959 Code, sec. 35; 1965 Code, sec. 27; 1969 Code, sec.
25. P.L.L., 1860, Art. 9, sec. 33; 1888, sec. 49; 1892, ch. 569; 1894,
ch. 215, sec. 49; 1910, ch. 163, sec. 49 (p. 747); 1930, sec. 75;
1961, ch. 870; 1975, ch. 29; 1987, ch. 642; 1991, ch. 428]
A. There shall be five County Commissioners for Charles County in accordance with §
27-1A(1) through §
27-1A(5) of this chapter, who are registered voters of this County. The County Commissioners shall be elected at the General Election held in 1994 and every four years thereafter, for terms of four years. The terms of the Commissioners shall begin on the first Tuesday of December following the General Election or as soon afterwards as certified by the Governor.
[Amended 10-18-2022 by Bill No. 2022-08]
(1) One
county commissioner shall reside in Commissioner District One for
at least 18 consecutive months immediately preceding the general election,
and be elected by a plurality of votes cast by voters of District
One;
(2) One
county commissioner shall reside in Commissioner District Two for
at least 18 consecutive months immediately preceding the general election,
and be elected by a plurality of votes cast by voters of District
Two;
(3) One
county commissioner shall reside in Commissioner District Three for
at least 18 consecutive months immediately preceding the general election,
and be elected by a plurality of votes cast by voters of District
Three;
(4) One
county commissioner shall reside in Commissioner District Four for
at least 18 consecutive months immediately preceding the general election,
and be elected by a plurality of votes cast by voters of District
Four; and
(5) One
County Commissioner shall hold the position of President of the County
Commissioners, and shall reside in any Commissioner District of the
County for at least 18 consecutive months immediately preceding the
general election, and shall be elected at large.
B. Redistricting Board.
(1) Not later than January 1, 1992, a seven-member Redistricting Board shall be appointed as provided for in Subsection
B(2) of this section.
(2) The Redistricting Board shall be composed of three appointees of
the County Commissioners, two appointees of the Democratic Central
Committee and two appointees of the Republican Central Committee.
[Amended 6-22-2021 by Bill No. 2021-03]
(a) The
selection of members shall be intended to produce a commission that
is independent from legislative influence, impartial, and reasonably
representative of the County's diversity and geographical, racial
and gender makeup.
(b) None
of the appointees shall be employees of the County or the state.
(c) No
appointee may be:
[1] A member or candidate for any political office in the county, state,
or United States.
[2] An officer or employee of a political party or political committee.
[3] A member of staff of the Governor, Maryland General Assembly, or
United States Congress; or
[4] A current registered lobbyist in the state or County.
(d) Each
appointee shall be a voter who, for at least three years immediately
preceding the date of appointment, has been registered in the state
continuously with the same political party or continuously with neither
the Democratic Party nor the Republican Party.
(e) The
Redistricting Board shall convene not later than 30 days after appointment
to organize and elect a Chairman from among its members.
(3) By July 1, 1992, the Redistricting Board shall establish the tentative
boundaries of the four Commissioner Districts after due consideration
and investigation within reasonable and lawful guidelines. The Redistricting
Board shall give priority consideration to election district lines,
as well as to demographics and geography. The Redistricting Board
shall set and conduct public hearings in each of the proposed four
Commissioner Districts after tentative district boundaries have been
drawn and defined. Notice of public hearings giving time, date and
place shall be published in two County newspapers 10 days prior to
the public hearings. After all public hearings have been held and
a final draft of the districting plan has been completed, the Redistricting
Board shall submit the districting plan to the County Commissioners
not later than December 1, 1992. This plan shall then become law unless
the plan is set aside by a court of law with proper jurisdiction.
After the plan becomes law, the Redistricting Board shall terminate
its existence.
(4) Necessary clerical assistance shall be provided to assist the Redistricting
Board by the County Commissioners.
(5) Subsequent Redistricting Boards shall be appointed within one year
after the publication of the national decennial census and the same
appointing procedure outlined above shall be followed, including the
timetable established herein.
[1959 Code, sec. 37; 1965 Code, sec. 28; 1969 Code, sec.
26. P.L.L., 1920, ch. 427; 1930, Art. 9, sec. 77; 1939, ch. 275; 1943,
ch. 836; 1953, ch. 290; 1957, ch. 773, sec. 77(a); 1961, ch. 298,
sec. 37; 1961, ch. 622; 1965, ch. 409, sec. 37(a); 1974, ch. 105,
sec. 26; 1979, ch. 45; 1981, ch. 131; 1985, ch. 420; 1988, ch. 324;
1989, ch. 42; 1994, ch. 305; 1995, ch. 62; 1995, ch. 101; 1997, ch.
537; 2001, ch. 66; 2001, ch. 68]
A. Meetings.
(1) The Commissioners shall meet for the transaction of business on the
days the Commissioners set by resolution at a public place designated
for its meetings.
(2) The County Commissioners may conduct an emergency closed meeting
as authorized under § 10-508 of the State Government Article.
(3) Notwithstanding Subsection
A(1) or
(2) of this section, the County Commissioners may cancel meetings because of:
(c)
Any other reasonable cause.
(4) The County Commissioners shall give notice, in accordance with § 10-506
of the State Government Article, of:
(a)
The day, place, and time that the County Commissioners meet;
and
(b)
The cancellation of scheduled meetings.
B. Legislative session days.
[Added 3-17-2003 by Bill No. 2003-01; amended 1-30-2007 by Bill No. 2007-02]
(1) The County Commissioners may hold regular legislative sessions on
the first and third Tuesday or Wednesday of each month, not to exceed
45 legislative days per year.
[Amended 12-9-2009 by Bill No. 2009-14]
(2) In the event that any regularly scheduled legislative session day
shall fall on a County holiday or is otherwise not held due to an
emergency, scheduling conflict, or other circumstance, the Tuesday
or Wednesday immediately following that legislative session day may
be designated as a substitute legislative session day.
[Amended 12-9-2009 by Bill No. 2009-14]
(3) Additional legislative session days, not to exceed the total number
of legislative session days, as limited by law, may be held following
due notice as provided by law upon resolution of the County Commissioners.
(4) Executive and legislative sessions may be held on the same day.
(5) Any bill pending before the County Commissioners which is not passed
or defeated within 12 months of its introduction shall be declared
defeated and may not be further considered by the County Commissioners
unless reintroduced in the same manner in which any bill must be introduced.
C. The salary of the President of the County Commissioners is:
[Amended 5-15-2006 by Bill No. 2006-03; 9-11-2018 by Bill No. 2018-03; 2-9-2022 by Bill No. 2022-01]
(1) $62,875 for calendar year 2023;
(2) $62,969. for calendar year 2024;
(3) $63,064 for calendar year 2025; and
(4) $63,159 for calendar year 2026 and each subsequent year.
D. The salary for the other County Commissioners is:
[Amended 5-15-2006 by Bill No. 2006-03; 9-11-2018 by Bill No. 2018-03; 2-9-2022 by Bill No. 2022-01]
(1) $51,957 for calendar year 2023;
(2) $51,957 for calendar year 2024;
(3) $51,957 for calendar year 2025; and
(4) $51,957 for calendar year 2026 and each subsequent year.
E. The County Commissioners are entitled to reimbursement for expenses
in connection with their duties as County Commissioners in accordance
with the County budget and guidelines, which shall be established
by the County Commissioners. Reimbursement shall be made upon the
submission of vouchers for the expenses monthly and after the approval
of the vouchers by the Director of Fiscal Services for conformance
to the adopted budget and guidelines. Any dispute over a reimbursement
shall be referred to the County Administrator for resolution, who
may refer it to the full Board of County Commissioners if he or she
deems it necessary. Any Commissioner also may appeal a determination
on an expense reimbursement to the full Board of County Commissioners.
[Amended 10-6-2003 by Bill No. 2003-09]
F. Compensation Commission.
[Added 5-2-2005 by Bill No. 2005-09]
(1) There shall be a Compensation Commission, which shall set compensation
to be paid to members of the Charles County Board of Commissioners.
The Commission shall set the compensation and allowances not later
than 15 days after the beginning of the fourth year of the term of
each Board of Commissioners and Treasurer.
(2) The Commission shall be comprised of five members, with one member
from each Commissioner District and one which may reside anywhere
in the County. The Board of County Commissioners shall, during each
term, appoint the members and Chair.
(3) The Commission, by resolution, shall submit its determination for compensation to the Board of County Commissioners. It may recommend an increase or decrease in compensation, but in no event shall compensation be less than already provided pursuant to §
27-2C and
D.
[Amended 5-15-2006 by Bill No. 2006-03]
(4) Upon receiving the resolution, the Board of County Commissioners
may reduce or reject the Commission's recommendation, but it may not
increase any item in the resolution.
(5) The recommendations contained in the resolution shall become effective upon adoption of an ordinance encompassing the recommendations, as may be modified pursuant to §
27-2F(4) above. The compensation specified shall only apply at the time the President of the County Commissioners and the Commissioners take office and shall not change for that period during which they were elected. The ordinance making any change in the compensation paid to the President and members of the Board of Commissioners shall be ordained prior to the election of the President and members of the next succeeding Board and take effect only for the next succeeding President and Board of Commissioners.
[1959 Code, sec. 39; 1965 Code, sec. 30; 1969 Code, sec.
28. P.L.L., 1904, ch. 507; 1930, Art. 9, sec. 78; 1955, ch. 532, sec.
78; 1957, ch. 328, sec. 78; 1991, ch. 248]
The County Commissioners shall contract for publishing all matters
required by law to be published by the County Commissioners. The contract
shall be for a period of at least one year.
[Added 5-1-2012 by Bill No. 2012-14]
A. Each County Commissioner and candidate for election to be a County
Commissioner shall append to the required financial disclosure statement
a listing of all contributions made to the Campaign Committee of the
Commissioner or candidate.
(1) This list shall be filed with the financial disclosure statement.
The initial statement shall cover all contributions for the prior
two years.
(2) Thereafter, each elected Commissioner shall file a new contribution
disclosure every six months, due on October 30 and April 30 of each
year in office.
(3) Upon leaving office, a Commissioner must file a report on contributions
made since the last report. This report must be filed within 90 days
of leaving office.
B. Contents. Each listing of campaign contributions shall include the
name of the donor, the amount of the contribution and the date on
which the contribution was made. If a contribution is made by a corporation,
business, partnership, limited liability company or other entity,
the principals of such entity, if known by the candidate or Commissioner,
must be reported.
C. The statements of contributions shall be maintained by the County
Attorney and shall be available for viewing by all members of the
public during reasonable business hours.
A. Appointment; bond. The County Commissioners shall annually appoint
a Clerk, who shall be liable to removal by said Commissioners, who
shall fill any vacancy in said office at the next meeting thereafter
or as soon as practicable. Said Clerk shall give bond to the State
of Maryland, to be approved by said County Commissioners, in the penalty
of $5,000, conditioned for the faithful performance of the duties
imposed upon him as such Clerk, which bond shall be filed with the
State Comptroller.
[1959 Code, sec. 42; 1965 Code, sec. 33; 1969 Code, sec.
31. P.L.L., 1882, ch. 454; 1888, Art. 9, sec. 50; 1906, ch. 572, sec.
50; 1930, sec. 80; 1993, ch. 264]
B. Copies of County documents; fees. Upon application, the Clerk shall
exhibit the books, papers and levies in the Clerk's office and make
certified copies or extracts of them for any person who requests them.
The Clerk shall charge for the copies, for the use of the County,
for similar work. The copies, under the Seal of the County Commissioners,
are evidence to the same extent as the originals would be if produced
in proceedings in court or otherwise. All fees received from this
source shall be accounted for to the County Commissioners by the Clerk
and Treasurer.
[1959 Code, sec. 43; 1965 Code, sec. 34; 1969 Code, sec.
32. P.L.L., 1860, Art. 9, sec. 37; 1888, sec. 52; 1902, ch. 384, sec.
52; 1930, sec. 81; 1945, ch. 650, sec. 81; 1955, ch. 552; 1991, ch.
248]
C. Compensation. He shall receive a salary as determined by the County
Commissioners and shall receive no extra or other compensation or
fees of any kind for the duties now imposed upon himself by law, by
the provisions of this section or otherwise.
[1959 Code, sec. 44; 1965 Code, sec. 35; 1969 Code, sec.
33. P.L.L., 1988, Art. 9, sec. 53; 1886, ch. 119; 1902, ch. 384, sec.
53; 1930, sec. 82; 1933, ch. 533; 1937, ch. 103; 1945, ch. 650, sec.
82; 1953, ch. 67; 1961, ch. 856; 1969, ch. 336, 1972, ch. 654; 1973,
ch. 184; 1974, ch. 118, sec. 33]
[1959 Code, sec. 45; 1965 Code, sec. 36; 1969 Code, sec.
34. P.L.L., 1882, ch. 454, 1888, Art. 9, sec. 55; 1906, ch. 572, sec.
55; 1930, sec. 83; 2006, ch. 372]
A. It shall be the duty of the County Commissioners to levy for the
use of the Treasurer of Charles County, annually in advance, such
sum of money as they may deem sufficient to discharge all claims which
may accrue for the attendance of bailiffs, crier, messengers, and
witnesses for the Circuit Court for one year next succeeding the first
day of January after said levy.
B. Payment by County Treasurer.
(1) The County Treasurer shall collect and have ready said money to pay
said bailiffs, crier, messengers, and witnesses, in cash upon a certificate
from the Clerk of said court as to the amount due to each of the same.
(2) The County Treasurer shall collect and have ready money to pay each
prospective, qualified, and sworn juror on a certificate that is signed
by the Jury Commissioner and states the number of days that each has
been required to be in attendance at or in proximity to the court
for jury service.
C. Any failure upon the part of said County Commissioners to make said
levy as aforesaid shall be deemed a misdemeanor, for which they shall
be liable to the penalty of a fine of not more than $100 each, upon
conviction.
D. In case said Treasurer shall fail to collect said money, unless it
shall be known in his defense that the failure to collect the same
was through no fault or neglect on his part, he shall be similarly
fined as in the case of the County Commissioners as aforesaid and
shall be liable to removal from office by said County Commissioners
upon conviction.
[1959 Code, sec. 46; 1965 Code, sec. 38; 1969 Code, sec.
35. P.L.L., 1959, ch. 573; 1961, ch. 857, sec. 46; 1996, ch. 65]
A. Operation and control; appropriation. The County Commissioners may
construct, maintain and operate a hospital or hospitals in the County.
The operation and control may be exercised through a Board of Trustees
appointed by the County Commissioners, and the Commissioners may appropriate
such sums as may be necessary for the proper operation of the hospital
facilities.
B. Agreement for operation by nonprofit organization; appropriation.
In lieu of the operation of a hospital as provided above, the County
Commissioners may enter into an agreement with any nonprofit organization
whereby the operation of the hospital will be delegated to the nonprofit
organization, using the buildings and premises of the County Commissioners
under such terms and conditions as the parties may agree upon. The
County Commissioners may appropriate annually to the operating organization
an amount that the County Commissioners may deem necessary.
[1965 Code, sec. 39; 1969 Code, sec. 37. P.L.L., 1965, ch.
391; 1966, ch. 511; 1975, ch. 28]
A. Operation and control. The County Commissioners of Charles County
may maintain and operate a nursing home or homes for Charles County.
The operation and control may be exercised through a Board of Trustees
appointed by the County Commissioners or by any other method of operation
and control the County Commissioners consider proper.
B. Appropriation. The County Commissioners may appropriate the funds
necessary to operate and maintain a nursing home or homes.
[1959 Code, secs. 47 and 48; 1965 Code, secs. 40 and 41;
1969 Code, secs. 30A, 38 and 39. P.L.L., 1927, ch. 628; 1930, Art.
9, sec. 84; 1943, ch. 54; 1970, ch. 74, secs. 38 and 39; 1971, ch.
300; 1991, ch. 248]
A. Proof of inoculation required prior to issuance of license. Before
any annual license shall be issued for any dog, the owner of the dog
shall first have the dog inoculated against rabies and shall produce
proof that the inoculation was performed within the two-year period
prior to application for the license.
B. Animal rabies clinics offered annually. The Charles County Health
Department shall hold annual animal rabies clinics in several locations
throughout the County and shall provide animal owners with the necessary
rabies vaccine at a nominal cost.
[1965 Code, sec. 42; 1969 code, sec. 40. P.L.L., 1961, ch.
300]
A. Operation and maintenance. The County Commissioners of Charles County
are hereby authorized to provide for the maintenance, operation and
supervision of a central communications facility for Charles County.
This facility shall be manned and operated by competent personnel
24 hours a day on each and every day of the year.
B. Employment and compensation of personnel. The Commissioners are authorized
to employ such personnel for the facility and to pay such salaries
as they deem necessary.
[1959 Code, sec. 51; 1965 Code, sec. 43; 1969 Code, sec.
41. P.L.L., 1935, ch. 216]
The County Commissioners of Charles County are hereby authorized
and directed to appoint a certified public accountant to audit the
books of the County Treasurer of said County at the end of each fiscal
year, beginning with the end of the fiscal year 1935–1936. Said
County Commissioners shall levy a sufficient sum each year to pay
for the cost of said audit.
[1969 Code, sec. 43. P.L.L., 1966, ch. 545]
The County Commissioners of Charles County are hereby authorized
to purchase from the federal government such portion as they shall
determine of the railroad, including land and any easements, running
from Brandywine in Prince George's County to the Patuxent Naval Air
Test Center in St. Mary's County and to hold the same or resell it
as the County Commissioners shall, in their discretion, determine.
[1959 Code, secs. 59, 60 and 61; 1965 Code, secs. 51, 52,
53, 55 and 56; 1969 Code, secs. 51, 52, 53, 55, 56, 57, 58 and 58A.
P.L.L., 1957, ch. 830; P.L.L., 1959, chs. 574 and 681; P.L.L., 1966,
ch. 586, sec. 54A; P.L.L., 1973, ch. 115; 1961, chs. 301 and 857;
1965, chs. 588, 592 and 662; 1966, ch. 584, sec. 61A and ch. 753;
1970, ch. 573; 1975, ch. 234; 1976, ch. 60, sec. 58A(b) and ch. 708;
1991, ch. 248]
A. Tuition payments for junior college students. The County Commissioners
shall appropriate a sum of money for the tuition of students at any
junior college established in Charles County by the County Board of
Education. The sum shall be at least equal to the amount of the state
contribution for each student at a community college under the provisions
of Title 16, Subtitle 4, of the Education Article of the Annotated
Code.
B. Children's Aid Society and Library Fund. The County Commissioners
shall pay the following sums annually from the general funds of the
County:
(1) The Children's Aid Society for use in its work in Charles County:
$1,000.
(2) The Charles County Library Fund: $8,500. It shall be used to equal
any state funds which may be available for the establishment and maintenance
of free libraries in Charles County.
C. Tri-County Committee.
(1) The County Commissioners of Calvert, Charles and St. Mary's Counties
may appropriate $5,000 each annually in order to make a total of $15,000
available annually for the use of the Tri-County Committee for Community
Action.
(2) The County Commissioners of Calvert, Charles and St. Mary's Counties
shall, respectively, appropriate annually the following sums for the
use of the Tri-County Committee for Community Action:
(c)
St. Mary's County: $4,000.
(3) The sums so appropriated shall be used, together with funds presently
available to the Committee, for the purpose of securing the services
of a planner, to be known as the "Tri-County Planner."
D. Port Tobacco Courthouse. The County Commissioners may appropriate
a sum of money, in their discretion, to assist in the restoration
of the Courthouse at Port Tobacco. In addition, the County Commissioners
may appropriate an amount of money each year as they may determine
to be necessary for the maintenance of the restored building.
E. Retirement salaries.
[Amended 4-18-2007 by Bill No. 2007-06; 4-16-2008 by Bill No.
2008-04]
(1) The County Commissioners shall appropriate annually a sum of money sufficient to finance a retirement salary as provided in Subsection
E(2) to persons 65 years of age and over who no longer hold elective public office but who have held one of the following elected public offices of Charles County for the number of terms specified in Subsection
E(2):
(d)
Judge of the Orphans' Court.
(2) Anyone who has held one or more of the elected public offices of Charles County enumerated in Subsection
E(1) for a combined total of four full terms shall be entitled to an annual retirement salary in an amount equal to the total of 5% of each of the highest annual salaries received by the person for each year the official held office. However, the maximum annual retirement salary may not exceed 80% of the highest annual salary the person received while holding one of those offices. Further, the amount of any pension being paid to a person by reason of retirement from employment with the County shall be subtracted from any retirement salary payable under this subsection.
(3) The annual retirement salary provided for in this subsection shall
be paid to the recipient on a monthly basis.
[1991, ch. 224]
A. The County Commissioners of Charles County may establish a Charles
County Housing Fund for the purpose of making loans in connection
with the construction of low- and moderate-income housing projects
in Charles County.
B. The maximum amount of funds that may be allocated to the Charles
County Housing Fund may not exceed $1,000,000.
C. Rules and regulations.
(1) The County Commissioners of Charles County shall adopt rules and
regulations before the establishment of the Charles County Housing
Fund.
(2) The rules and regulations shall set forth all appropriate criteria
for making loans and the terms for the loans.
[1996, ch. 543]
A. Establishment; operation.
(1) Except as provided in Subsection
B of this section, the County Commissioners may establish an Economic Development Commission in the County and provide funds sufficient for the proper operation of an Economic Development Commission.
(2) An Economic Development Commission established under Subsection
A(1) of this section shall be operated by a Board of Directors appointed by the County Commissioners.
B. Functions; use of buildings; funds.
(1) The County Commissioners may enter into an agreement with any nonprofit
organization to operate the functions of an Economic Development Commission.
(2) Under the terms or conditions of an agreement entered under Subsection
B(1) of this section, the County Commissioners may authorize a nonprofit organization under Subsection
B(1) of this section to use the buildings or premises of the County Commissioners or the Charles County Community College.
(3) The County Commissioners may provide funds to a nonprofit organization in an amount the County Commissioners consider necessary to operate an Economic Development Commission under Subsection
B(1) of this section.
[Added 8-4-2003 by Bill No. 2003-05]
A. Definitions. As used in this section, the following terms shall have
the meanings indicated:
REHABILITATION
The process of returning a property to a state of utility,
through repair or alteration, which makes possible an efficient business
use.
RENOVATION
(1)
The change, strengthening, or addition of load-bearing elements,
or the refinishing, replacement, bracing, strengthening, upgrading,
or extensive repair of existing materials, elements, components, equipment
or fixtures, or all of these.
(2)
"Renovation" does not include the interior reconfiguration of
space or painting.
(3)
"Renovation" shall include the total reconstruction of a prior
existing business property destroyed by wind, hail, fire or other
acts of God.
B. Scope of the tax credit; applications process; approval/denial by
municipalities, Director of Fiscal Services, and County Commissioners.
(1) For the purpose of encouraging economic development by revitalizing
business communities, the County Commissioners are hereby authorized
to grant a real property tax credit to the owner(s) of any qualifying
business real property in an incorporated municipality within the
County where an increase in the assessed value of said improved property
has occurred as the direct result of the rehabilitation or renovation
of the property.
(2) The credit shall be a declining percentage on an annual basis and
shall not exceed five years.
(3) It shall be the sole responsibility of the property owner(s) to apply
for the tax credit and to provide documentation satisfactory to the
incorporated municipalities and Director of Fiscal Services as to
the qualifications of the property for said credit.
(4) Incorporated municipalities shall serve as the conduits for receiving
applications, on a form developed or approved by the Director of Fiscal
Services, and shall provide the initial review process for qualifying
for the credit. Once the applications have been reviewed and approved
by the respective municipality, they will be forwarded to the Director
of Fiscal Services for further consideration of a County tax credit.
(5) In accordance with standards approved by the County Commissioners,
the Director of Fiscal Services shall recommend the approval or denial
of the tax credit to the County Commissioners, who shall approve or
deny the credit. The Director of Fiscal Services shall so notify the
municipality and the property owner(s) of the Commissioners' decision.
C. Calculation of the credit.
(1) The credit shall be for five full years of taxes and shall be calculated
as follows:
(a)
One-hundred-percent credit in year one of the net difference
between the last known full year assessed value of the improved property,
as evidenced by the last official assessment notice issued prior to
the renovation or rehabilitation of the improved property, and the
value of the new full year assessment of the improved property as
evidenced by the new official assessment notice.
(b)
Eighty-percent credit in year two of the net difference described
above.
(c)
Sixty-percent credit in year three of the net difference described
above.
(d)
Forty-percent credit in year four of the net difference described
above.
(e)
Twenty-percent credit in year five of the net difference described
above.
(2) Any property tax credit granted pursuant to this section shall not
include any increase in taxes levied as a result of a tax rate increase
by the County or the municipality.
D. Limitation.
(1) For business real property damaged or destroyed by the April 2002
tornado and located within the incorporated municipality of La Plata,
the credit shall be applicable only to those properties which have
substantially completed renovation or rehabilitation on or before
December 31, 2005.
(2) The granting of a business improvement incentive tax credit by the respective municipality in an amount which is not less than the credit described in Subsection
C(1) shall be a prerequisite to the County tax credit.