Queen Annes County, MD Solid Waste System Benefit Assessments

To pay the interest on and principal of the bonds issued by the County under Chapter 24, Part 1, Article VI, of this Code for the solid waste systems to be constructed, purchased, or established, the County may fix an annual assessment on all properties, improved or unimproved.

§ 25-30 Classes of property.

Division into classes. The County shall divide the properties benefited into four classes:

(1)

Industrial;

(2)

Business;

(3)

Agriculture; and

(4)

Residential.

Subdivision of classes. The County may subdivide each of the classes in whatever manner the County considers to be in the public interest.

§ 25-31 Fixing and levying benefit assessment.

In general. Whenever any solid waste system or part of a system in the Sanitary District is completed, the County shall fix and levy benefit assessments on all properties in the Sanitary District served by the system in accordance with the classification or subdivision of a classification.

Notice.

(1)

The County shall notify in writing all owners of property of:

(a)

The class or subdivision into which their property falls;

(b)

The charge determined; and

(c)

A time and place at which the owner may be heard.

(2)

The County shall:

(a)

Mail the notice to the last known address of the owner;

(b)

Serve the notice in person on any adult occupying the premises; or

(c)

In the case of vacant or unimproved property, post the notice on the premises.

Finality of classification and benefit assessment.

(1)

The classification of and the benefit assessed against any property as made by the County is final, subject only to revision at the hearing.

(2)

The County may change the classification of property from time to time as the uses of the property change.

§ 25-32 Assessment.

The County shall levy benefits for each class of property on its assessed valuation for real estate taxes.

§ 25-33 Collection of benefit assessment.

Certification At least 60 days before the beginning of each fiscal year, the County shall certify to the designated County official, in the manner prescribed by the official, the annual benefit assessments to be collected for solid waste systems that year.

Inclusion in tax bill; remittance to County. The County official shall:

(1)

Include the assessments certified in the County tax bills for the properties affected; and

(2)

Remit to the County at regular intervals the proceeds from the collection of the assessments.

System completed after beginning of fiscal year.

(1)

If construction of a solid waste system or any part of the system is completed after the beginning of a fiscal year, the County shall assess the properties benefited for the remainder of that year a portion of the annual assessment fixed by the County.

(2)

The portion of the annual assessment shall be determined by multiplying the annual assessment for property by a fraction, the numerator being the number of months in the year in which service is available and the denominator being 12.

(3)

The partial assessments may be certified to the County official not more often than once each quarter and, if certified, shall be billed by the County official at the same time as County taxes for less than a full year are billed.

(4)

If not certified, the partial assessments shall be added to the assessments certified by the County for collection in the ensuing fiscal year.

§ 25-34 Solid Waste Assessment Fund.

All sums collected by the County for benefits levied against the property for solid waste system construction shall be set aside as a separate fund to be known as the "Solid Waste Assessment Fund."

§ 25-35 Uniformity of assessments.

In general. Benefit assessments for solid waste system construction shall be as nearly uniform as is reasonably practical for each class or subclass of property throughout the Sanitary District.

Reduction in assessment.

(1)

The County may reduce the amount of the assessment for each class of property for solid waste systems if the County considers that costs and conditions justify the reduction.

(2)

If revenues prove to be insufficient, the County may increase the amount of the assessment back to the original amount.

§ 25-36 Duration.

The benefit charge shall be paid annually by all properties subject to this Part 3 of this chapter for a period of years coextensive with the period of maturity of the bonds out of the proceeds of which the construction was done.

§ 25-37 Lien on property.

Notwithstanding any statute of limitations to the contrary, the annual benefit assessment and any other charge under this Part 3 of this chapter is a first lien on the property against which the benefit is assessed until paid.

Priority of lien.

(1)

A lien under this section is subject only to prior state and County taxes.

(2)

If property on which there is a lien under this section is sold by the designated County official for state or County taxes, or both, and there is a surplus after the sale and payment of all expenses incident to the sale, the County, on proper petition to the Circuit Court for the County, shall:

(a)

Be allowed any balance from the surplus; and

(b)

Be a preferred lienor to the extent of its lien.

Records.

(1)

To give notice to the general public as to existing liens and charges against any property within the Sanitary District, the County shall keep a public record of:

(a)

All names of owners of property;

(b)

Locations of the property;

(c)

Lot numbers when of record; and

(d)

The amount of benefit charges, water service charges, or other charges that may become liens from time to time.

(2)

The records shall be kept in the County seat of government and among the land records of the County.

(3)

The Clerk of the Circuit Court for the County shall provide the space necessary to keep the records.

(4)

When the information required to be kept by this section is recorded in the land records, it shall be legal notice of all existing liens within the Sanitary District.

Collecting liens.

(1)

If any liens, benefit assessments, or other charges remain unpaid for 60 days after becoming due, the County may collect them by an action in a court of competent jurisdiction to enforce the lien.

(2)

Any judgment or decree obtained, where the defendants have been served by subpoena or in any other manner provided by law, shall have the force and effect of a judgment in personam.

(3)

The County may sue or file a bill in equity to enforce a lien against:

(a)

The owner of record at the time the levy was made;

(b)

The owner of record at the time the suit is filed; or

(c)

Any owner or record between the dates.

(4)

Publication thereon shall be notice to all persons having any interest in the property.

(5)

If any liens, benefit assessments, or other charges are not paid within any calendar year, the designated County official shall, on certification of the County that the lien, benefit assessment, or other charge is unpaid, sell the property of the delinquent taxpayer at the same time and in the same manner as other properties at the next succeeding tax sale following the calendar year.

(6)

The certification of the County shall be:

(a)

Made to the Tax Collector at least 90 days before the tax sale; and

(b)

In whatever form and shall contain whatever information that the Tax Collector requires.

(7)

The manner and procedure relative to these sales by the Collector of Taxes shall in all respects conform to the procedures relating to tax sales.