A. 
The landlord shall be entitled to a rent surcharge or tax surcharge for any increase in property taxes of more than 20% over a twelve-month period. The landlord must present proof of the tax increase within a twelve-month period to the Board in which case if approved, the landlord or mobile home park shall pass on only the increase amount greater than 20%. Any landlord seeking a surcharge for property taxes shall serve the tenants with notice at least 30 days prior to the date in which said surcharge shall be reviewed by the Board showing the calculations involved, including the property tax for the mobile home park or apartment complex for the year immediately preceding the year for which the tax surcharge is sought and the increase in the present tax over the tax for the preceding year with the amount above 20% to be passed on to the tenants divided by the total number of apartment units or mobile home spaces subject to the tax surcharge. The tax surcharge each tenant is liable for shall be paid in 12 monthly installments commencing 30 days after the Board approves the pass through. The surcharge shall not become part of the base rent of the tenant.
B. 
Pad or space fees, if imposed upon mobile home parks by the municipality, may be handled by landlords of mobile home parks in accordance with state statute, but shall not become part of the base rent.