[Adopted 5-11-2004 by Bill No. 2004-2; amended in its entirety 5-13-2008 by Bill No. 2008-3]
[1]
Editor's Note: Former Art. VII, Municipal
Real Property Tax Differential, adopted 6-20-1995 by Bill No. 95-3,
was repealed 6-10-2003 by Bill No. 2003-4.
There is a tax differential system for real
property within the incorporated limits of municipalities in Caroline
County.
[Amended 4-13-2010 by Bill No. 2010-1; 5-24-2011 by Bill No. 2011-2; 3-13-2012 by Bill No.
2012-2]
Beginning for fiscal year 2013, and in every
fiscal year thereafter, the County Commissioners, when establishing
the real property tax rate on property in unincorporated areas of
the County, shall determine whether to grant a municipal real property
tax differential, and if a differential is to be granted, establish
a tax rate on property in municipalities in accordance herewith.
A.
County
personnel, after meeting and conferring with municipal representatives,
shall recommend to the County Commissioners whether a municipal property
tax differential should be granted with respect to any municipality
and, if so, the formula, amount, or other basis on which the said
differential should be based.
B.
If a municipal
property tax differential is to be provided for any municipality,
said differential may be adopted by the County Commissioners by a
resolution adopted after a public hearing. Said resolution shall include
therein, or as an attachment thereto, any supporting documentation
necessary to demonstrate the basis on which the municipal property
tax differentials are determined.
C.
The granting
of a municipal property tax differential for any fiscal year shall
not prevent the County Commissioners from changing, or refusing to
adopt, a municipal property tax differential in or for any subsequent
fiscal year.
D.
Anything in this Article VII of Chapter 166 to the contrary notwithstanding, the municipal real property tax differential shall not be granted to or apply to any property located in any municipality in Caroline County if such property is not subject, in whole or in part, to municipal property taxation or tax, for whatever reason, including but not limited to abatement, reduction, or elimination as the result of or pursuant to an annexation agreement.
