A.
Cost of project. In this section "cost of a project"
may include:
(1)
The direct cost of a project;
(2)
The cost of any land acquired for a project;
(3)
The interest on bonds, notes, or other evidences of
indebtedness issued in anticipation of the collection of a special
assessment;
(4)
A reasonable charge for the services of the administrative
staff of the County; and
(5)
Any other item of cost which may reasonably be attributed
to the project.
B.
Assessments for special benefits.
(1)
The County Commissioners may levy and collect taxes
in the form of a special assessment on property in a limited and determinable
area for special benefits conferred on the property from the construction
and paving of public ways, roads, and sidewalks.
(2)
The County Commissioners may provide for the payment
of all or part of the cost of a project out of the proceeds of the
special assessment.
A.
Cost. The cost of the project for which a charge is
made shall be assessed according to the front foot rule of apportionment
or according to another equitable basis determined by the County Commissioners.
B.
Assessment limit. The amount assessed against any
property or any project of improvement may not exceed the value of
the benefits accruing to the property.
D.
Method of levy. All special assessment charges shall
be levied by the County Commissioners by resolution.
E.
Public hearing.
(1)
Before levying a special assessment charge, the County
Commissioners shall hold a public hearing.
(2)
The hearing shall be held at least 10 days and not more than 30 days after the Executive Assistant completes publication and service of notice under Subsection F of this section.
(3)
After the hearing, the County Commissioners may vote
to proceed with the project and may levy the special assessment.
F.
Notice.
(1)
The Executive Assistant to the County Commissioners
shall give notice of the:
(a)
Nature and extent of the proposed project;
(b)
Kinds of materials to be used;
(c)
Estimated cost of the project;
(d)
Portion of the cost to be assessed;
(e)
Number of installments in which the assessment
may be paid;
(f)
Method to be used in apportioning the cost;
(g)
Limits of the proposed area of assessment; and
(h)
Time and place at which an interested person
or that person's agent or attorney may appear before the County Commissioners
and be heard concerning the proposed project and special assessment.
(2)
Notice shall be given by registered mail to the owner
of record of each parcel of property to be assessed, which notice
shall be sufficient if sent to the person in whose name the property
is assessed for taxation.
(3)
Notice shall be published at least once in a newspaper
of general circulation in the County.
(4)
The Executive Assistant shall present at the hearing
a certificate of publication and a certification of mailing of copies
of the notice. The certificates shall be considered proof of notice.
(5)
Failure of an owner to receive the mailed copy does
not invalidate the proceedings.
G.
Appeal. Any interested person feeling aggrieved by
the levying of a special assessment under this article may appeal
to the Circuit Court of Queen Anne's County within 30 days after the
County Commissioners levy the assessment.
H.
Payments.
(1)
Special assessments may be made payable in annual
or more frequent installments over a period of time not to exceed
30 years and in a manner determined by the County Commissioners.
(2)
The County Commissioners shall determine when the
installments are due and payable.
(3)
Interest may be charged on installments at a rate
to be determined by the County Commissioners.
J.
Public record.
(1)
For the purpose of giving notice to the public of
existing liens and charges against any property for benefit assessments,
the Finance Office shall keep a public record of the names of property
owners that have benefit charges assessed and the amount of the charges.
(2)
The record of benefit assessments shall be legal notice
of such liens.
K.
Billing and collection. The Finance Office shall bill
and collect all special assessments.
