[Adopted as § 14-311 of the 1983 Public Local Laws of Queen
Anne's County]
A.
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.
C.
Finality of classification and benefit assessment.
The County shall levy benefits for each class of property on its assessed
valuation for real estate taxes.
A.
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.
C.
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.
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."
A.
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.
B.
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.
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.
A.
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.
B.
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:
C.
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:
(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.
D.
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.
(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.
(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.