The fiscal or budget year and the tax year of the county shall begin on July 1 and shall end on June 30 of the succeeding year, unless otherwise prescribed by state law.
[1]
Editor's Note: See also Sec. 501 of the Harford County Charter.
For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
The plan of the county to receive and expend funds for capital projects during the first fiscal year included in the capital program.
The plan of the county to receive and expend funds for capital projects during the fiscal year covered by the capital budget and the next succeeding five (5) fiscal years.
All agencies and their officers, agents and employees, who receive or disburse county funds.
Any money appropriated or approved by the County Council or to which the county may at any time have legal or equitable title.
The plan of the county to receive and expend funds for charges incurred for operation, maintenance, interest and other charges for the ensuing fiscal year.
[1]
Editor's Note: See also Sec. 502 of the Harford County Charter.
The county budget shall consist of the current expense budget, the capital budget and capital program and the budget message. It shall represent a complete financial plan for the county, reflecting all receipts and disbursements from all sources, including all revenues, all expenditures and the surplus or deficit in the general fund and all special funds of the county government.
[1]
Editor's Note: See also Sec. 503 of the Harford County Charter.
A.
Not later than four (4) months prior to the beginning of each fiscal year, the head of the agency which receives or disburses county funds shall furnish to the County Executive annual work programs setting forth the nature, volume, cost and other factors concerning the work to be performed and the estimates of the revenues and expenditures of their several operations for that fiscal year. Estimated revenues shall be detailed as to source and estimated expenditures as to program or project.
B.
All such estimates shall be submitted in such form and with such other supporting data as the County Executive may request. The County Executive may amend the budget proposals, except for the budget request of the Legislative Branch and any County Board of Appeals established pursuant to Article 25A of the Annotated Code of Maryland, 1957, and shall cause to be prepared the county budget as set forth in Sections 506, 507 and 508 of the Charter.
[1]
Editor's Note: See also Sec. 504 of the Harford County Charter.
A.
At such time as the County Executive may direct, each agency which receives or disburses county funds shall submit to the County Executive an itemized list of the capital projects which each agency proposes to undertake in the ensuing fiscal year and the next succeeding five (5) fiscal years thereafter.
B.
The County Executive may amend the capital budget and capital program proposals and shall cause to be prepared the county budget as set forth in Sections 506, 507 and 508 of the Charter.
[1]
Editor's Note: See also Sec. 505 of the Harford County Charter.
The proposed current expense budget shall contain the following information:
A.
A statement of all revenue estimated to be received by the county during the ensuing fiscal year, classified to show the receipts by funds and sources of income.
B.
A statement of debt service requirements for the ensuing fiscal year.
C.
A statement of the estimated cash surplus, if any, available for expenditure during the ensuing fiscal year and any estimated deficit in any fund required to be made up in the ensuing fiscal year.
D.
An estimate of the several amounts which the County Executive deems necessary for conducting the business of the county, to be financed from and not to exceed estimated revenue for the ensuing fiscal year.
E.
A statement of the bonded and other indebtedness of the county government and its agencies, including self-liquidating and special taxing district debt and contingent liabilities.
F.
A statement of the proposed contingency reserves, all of which shall not exceed three percent (3%) of the general fund and of any other fund.
G.
A comparative statement of the receipts, amounts budgeted and actual expenditures for the last completed fiscal year, the estimated receipts and expenditures of the currently ending fiscal year and the expenditures recommended by the County Executive for the ensuing fiscal year for each program or project which shall be classified by agency, character and object.
H.
Any other material which the County Executive may deem advisable or the Council may require.
[1]
Editor's Note: See also Sec. 506 of the Harford County Charter.
The proposed capital budget and capital program shall be arranged to set forth clearly the plan of proposed capital projects to be undertaken in the ensuing fiscal year and in each of the next five (5) fiscal years and the proposed means of financing the same. The capital budget shall include a statement of the receipts anticipated during the ensuing fiscal year from all borrowing and from other sources for capital projects.
[1]
Editor's Note: See also Sec. 507 of the Harford County Charter.
The budget message shall contain supporting summary tables and shall explain the proposed current expense budget and capital program, both in fiscal terms and in terms of work to be done. It shall outline the proposed financial policies of the county for the ensuing fiscal year and describe the important features of the current expense budget. It shall indicate any major changes in financial policies and in expenditures, appropriations and revenues, as compared with the fiscal year currently ending, and shall set forth the reasons for such changes.
[1]
Editor's Note: See also Sec. 508 of the Harford County Charter.
[Amended by Bill No. 13-8]
Not later than April 15 of each fiscal year, the County Executive shall submit to the Council the proposed County budget for that fiscal year.
[1]
Editor's Note: See also Sec. 509 of the Harford County Charter.
The proposed county budget shall be filed with the Secretary of the Council, and copies thereof shall be made available to the public upon request.
[1]
Editor's Note: See also Sec. 510 of the Harford County Charter.
[Amended by Bill No. 13-25]
Upon receipt of the proposed county budget, the Secretary of the Council shall cause to be published in at least 1 newspaper published in the County a notice of the place and time of at least two (2) public hearings on the budget by the Council. The Council may hold such other preliminary hearings on the budget, for the purpose of obtaining information, as it may determine, but no action shall be taken by the Council on the budget except in public session and after the public budget hearings prescribed in this section.
[1]
Editor's Note: See also Sec. 511 of the Harford County Charter.
A.
After the public hearings as prescribed by § 123-11, the Council may decrease or delete any items in the budget except those required by the laws of the state or of the county and except any provision for debt service on obligations then outstanding or for estimated cash deficits. The Council shall have no power to change the form of the budget as submitted by the County Executive or to alter the revenue estimates except to correct mathematical errors or to increase any expenditure recommended by the County Executive for current expense or capital purposes.
B.
The adoption of the current expense budget and the capital budget shall be by the affirmative vote of at least four (4) members of the Council by a law to be known as the "Annual Budget and Appropriation Ordinance." Any borrowing to finance capital projects must be authorized by an existing law of the General Assembly of Maryland or by a law of the Council adopted in accordance with the Charter.
C.
The Annual Budget and Appropriation Ordinance shall be adopted by the Council 15 calendar days prior to the beginning of each fiscal year, and, if the Council fails to do so, the proposed current expense budget, as submitted by the County Executive and as may have been amended by the Council, shall stand adopted, and funds for the expenditures proposed in the current expense budget shall stand appropriated as fully and to the same extent as if favorable actions thereon had been taken by the Council.
[Amended by Bill No. 13-8]
[1]
Editor's Note: See also Sec. 512 of the Harford County Charter.
[Added by Bill No. 09-10; amended by Bill Nos. 10-41; 13-3; 14-3]
A.
No later than June 15th of each fiscal year, the County Council after a public hearing shall adopt by resolution the capital program. This resolution shall not affect the three year time limit provided for in § 519 of the Harford County Charter, as amended.
B.
After adoption by the County Council, any subsequent change to the capital program shall be approved by the County Council by resolution without the necessity of a public hearing.
The budget as adopted shall be reproduced and made available to the public upon request.
[1]
Editor's Note: See also Sec. 513 of the Harford County Charter.
The adopted budget shall take effect on the first day of the fiscal year to which it applies.
[1]
Editor's Note: See also Sec. 514 of the Harford County Charter.
When the county budget shall have been finally adopted in the Annual Budget and Appropriation Ordinance, the Council shall thereupon levy and cause to be raised the amount of taxes required by the budget in the manner provided by law so that the budget shall be balanced as to proposed income and expenditures.
[1]
Editor's Note: See also Sec. 515 of the Harford County Charter.
A.
In fixing the tax rate for the county for any year beginning after June 1, 1953, the County Council shall first fix a rate applicable in an equal manner to property within and without the incorporated towns of the county, which rate shall be sufficient to raise all sums needed to be raised by such taxation to meet all estimated county expenses except the following, which are hereinafter called "listed activities," for which listed activities no levy shall be made on property within the incorporated towns:
[Amended by Bill Nos. 00-13; 03-9]
(1)
Maintenance, care, repair and construction of roads and bridges outside the boundaries of the incorporated towns.
(2)
All expenses of the County Department of Public Works concerning county highways.
(3)
All expenses of the County and/or Sheriff's Office regarding traffic patrol and highway safety.
(4)
County-related transportation expenses.
B.
After fixing a county-wide rate as above, the County Council shall then levy an additional tax on property outside the city and incorporated towns sufficient to satisfy the appropriations for the above-listed activities outside the city and incorporated towns after first applying to such appropriations all other anticipated revenue required to be spent on any of such listed activities and any surplus resulting from any such prior additional tax, levied for any year beginning after January 1, 1953, or other revenue required to be spent on any of such listed activities. All sums collected from such additional tax, together with all other revenues dedicated or allocated to any one (1) or more of such listed activities, shall be kept by the Treasurer or the Comptroller of the Treasury of the county in a special account separate and apart from all other funds, and no part of the funds so directed to be segregated for such listed activities shall be spent for any purpose other than such listed activities, provided that the County Council may, to avoid the necessity of borrowing for current operations, advance money to or from such funds segregated hereunder in accordance with the Charter.
A.
Transfers of appropriations between general classifications of expenditures in the current expense budget, within the same agency and within the same fund, may be authorized by the County Executive.
B.
Transfers between agencies of the county government and within the same fund of the current expense budget may be made only during the last quarter of the fiscal year and then only on the recommendation of the County Executive and with the approval of the Council.
C.
Interproject transfers of appropriations between capital projects in the capital budget may be authorized by legislative act of the Council upon request of the County Executive, but no new project shall be created nor any abandoned except in accordance with Section 521 of the Charter.
D.
Nothing contained in this section shall be construed to prevent the Council, upon request of the County Executive, from providing, by law, for interfund cash borrowings to meet temporary cash requirements or to prevent reimbursements among funds for goods supplied or services rendered.
[1]
Editor's Note: See also Sec. 516 of the Harford County Charter.
During any fiscal year, the Council, upon the recommendation of the County Executive, may, by law, make additional or supplementary appropriations from unexpended and unencumbered funds set aside for contingencies in the county budget, provided that the Treasurer shall first certify, in writing, that such funds are available for such appropriation. No supplementary appropriation shall exceed the amount of funds so certified.
[1]
Editor's Note: See also Sec. 517 of the Harford County Charter.
Unless otherwise provided by law, all unexpended and unencumbered appropriations in the current expense budget remaining at the end of the fiscal year shall revert into the county general fund. No appropriation for a capital project in the capital budget shall lapse until the purpose for which the appropriation was made shall have been accomplished or abandoned, provided that any capital project shall stand abandoned if three (3) fiscal years elapse without any expenditure from or encumbrance of the appropriation made therefor. The balances remaining to the credit of the completed or abandoned capital projects shall be available for appropriation in subsequent capital budgets.
[1]
Editor's Note: See also Sec. 519 of the Harford County Charter.
No expenditures of county funds shall be made or authorized in excess of the available unencumbered appropriations therefor. Nothing in the Charter shall prevent the making of contracts providing for the payment of funds at a time beyond the fiscal year in which such contracts are made, provided that the nature of such transactions reasonably requires the making of such contracts. Any contract, lease or other obligation requiring the payment of funds from the appropriations of a later fiscal year shall be authorized by legislative act.
[1]
Editor's Note: See also Sec. 520 of the Harford County Charter.
[Added by Bill No. 78-68]
Any program established pursuant to the budgetary laws of Harford County shall expire and have no further funds allocated to it upon the occurrence of any of the following events:
A.
A program's funding shall expire three (3) years following the date of establishment unless extended by legislative action by the County Council in accordance with the following procedures:
(1)
The Director of Administration shall review each program in its third year of operation and submit a report, in writing, to the County Council with recommendations for continuation or expiration. The report shall be sent to the County Council on or before April 15 in the year preceding possible expiration.
(2)
The recommendations shall be approved or disapproved at legislative session of the County Council prior to the ensuing fiscal year. Programs recommended and approved for termination shall expire and only be revived upon majority vote of the County Council sitting in legislative session.
(3)
Programs not discontinued may remain in the normal budget process. However, the programs shall be reviewed again in three (3) years.
(4)
Any funds remaining in a terminated program shall be transferred to the general fund for use in other programs.
(5)
This section shall not apply to funding programs of fire protection, police protection or other public safety programs, water and sewer operations and any obligations established by the Harford County Charter or state law.
B.
Programs in effect at time of adoption of this Article shall be subject to the provisions of this Article and shall be reviewed on a schedule as if the program started July 1, 1978.
No obligations of the county shall be authorized in any fiscal year for or on account of any capital project not included in the county budget as finally adopted for such year, provided that, upon receipt of a recommendation, in writing, from the County Executive, the Council may, after public hearing and with the affirmative vote of at least five (5) of its members, amend the county budget in accordance with such recommendation without increasing the total amount of appropriations therefor.
[1]
Editor's Note: See also Sec. 521 of the Harford County Charter.
Separate budgets for each utility shall be included in the current expense and capital budgets prescribed in the Charter, which shall include statements of revenue and expense for the required fiscal years. The accounting system of each utility shall conform to generally accepted principles of utility accounting and shall be kept on an accrual basis.
[1]
Editor's Note: See also Sec. 522 of the Harford County Charter.
A.
All revenues and receipts from utility assessments, from special services or benefit charges, from special taxes or assessments imposed upon special taxing areas for special or particular services, purposes or benefits, from funds held by the county as trustee or agent or from bond proceeds shall be paid into and appropriated from special funds created therefor. All other revenues and receipts of the county from taxes, grants, state revenues and other receipts shall be paid into and appropriated from the general fund, which shall be the primary fund for the financing of current expenses for the conduct of county business.
B.
No general fund revenues or receipts shall be dedicated to, expended for or used to supplement appropriations from the special funds, except as a loan to such special fund as authorized by Section 516 of the Charter.
C.
Upon request of the County Executive, the Council may, by the Annual Budget and Appropriation Ordinance or by other legislative act, provide for the establishment of working capital or revolving funds for the financing of central stores, equipment, pools or other services common to the agencies of the county.
D.
Notwithstanding other provisions of this section, the Council may establish a reserve fund for permanent public improvements, into which there may be paid, by the Annual Budget and Appropriation Ordinance, cash surpluses not otherwise appropriated or toward the financing of which taxes or other sources of revenue may be dedicated.
E.
Parks and Recreation Special Revenue Fund.
[Added by Bill No. 00-64]
(1)
There is now created a new special revenue fund entitled Parks and Recreation Special Revenue Fund. This fund will exist until modified or changed by legislative act. The fund will account for activities that are of a self-sustaining nature. These activities include the Emmorton Recreation and Tennis Center, the Oakington Peninsula and the Recreation Council/special programs. All revenues generated by these activities, including, but not limited to, facility and equipment rental, ticket sales, sporting events, summer camps and reimbursements for supplies and services, shall be dedicated to the Parks and Recreation Special Revenue Fund.
(2)
Certain revenues from prior collections from rental and other income for the Swan Harbor and Oakington Capital Projects will be utilized in the existing capital projects. No additional revenues will be entered into these capital projects after the effective date of this legislation. After the effective date of this legislation, all dedicated revenues will be recorded in the Parks and Recreation Special Revenue Fund. For fiscal year 2000-2001, receipts/revenues budgeted in the general fund will continue to be recorded in the general fund.
(3)
Renewal fees collected, after the effective date of this legislation, for the Emmorton Recreation and Tennis Center will be recorded in the Parks and Recreation Special Revenue Fund.
(4)
As of June 30, 2001, the Parks and Recreation Trust Fund will be closed and any remaining funds will be transferred to the Special Revenue Fund.
[1]
Editor's Note: See also Sec. 523 of the Harford County Charter.
The Council shall prescribe, by law, for competitive bidding for any single purchase by or contract with the county of three thousand dollars ($3,000.) or more, except contracts for professional services customarily negotiated.
[1]
Editor's Note: See also Sec. 525 of the Harford County Charter.
The Council may adopt budget and fiscal laws to implement the objects and purposes of this Article.
[1]
Editor's Note: See also Sec. 526 of the Harford County Charter.
[Amended by Bill Nos. 81-30; 83-13; 00-14; 17-021]
A.
Annual and semi-annual taxes.
B.
The County half-year tax bills shall bear interest at the rate of 1 1/2% per month, beginning 30 days after mailing of the bills.
C.
Provisions regarding further interest or penalties shall be established by rules and regulations pursuant to Section 807 of the Harford County Charter. In no case may a greater interest be charged than the rate established herein.
D.
A penalty of 6% per annum on the amount of taxes overdue and in arrears after October 1 of each year is hereby imposed on the annual tax bill. With respect to the semi-annual tax bill, a penalty of 6% per annum on the amount of taxes overdue and in arrears after October 1 is hereby imposed; a penalty of 6% per annum on the amount of taxes overdue and in arrears after January 1 is hereby imposed on the second installment under the semi-annual tax bill.
[Added by Bill No. 13-5]
A.
Governmental charge. In this section, governmental charge shall mean property taxes, any other tax or any fee or charge collected by Harford County, or any additional charge connected therewith collected by the County.
B.
Payment by credit or debit card. The Treasurer may allow any governmental charge to be paid by credit card or debit card acceptable to the County.
(1)
If a person uses a credit or debit card to pay a governmental charge, the Treasurer may add a service charge to the amount of the governmental charge to be paid.
C.
Notice. A property tax bill or other invoice for which payment of a governmental charge by credit card or debit card is accepted shall specify:
[Added by Bill No. 85-27]
A.
Assessments shall be due July 1 and shall bear interest at the rate of one and one-half percent (1 1/2%) after October 1.
B.
Assessments paid during July of the current year shall bear a discount of two percent (2%).
C.
Assessments paid during August of the current year shall bear a discount of one percent (1%). This shall apply to the special assessment bill dated July 1 of the current year.
D.
Assessment bills issued other than July 1 shall be entitled to a discount of two percent (2%) if paid to the county within thirty (30) days after the date of such assessment bills.
[Added by Bill No. 87-4]
A.
Pursuant to the authority provided in § 10-205 of the Tax-Property Article of the Annotated Code of Maryland, the county will accept advance payments of county property taxes.
B.
The advance payment shall be calculated by applying the current county property tax rate to the assessment of the taxpayer's property for the prior year.
C.
If the advance payment is less than the county property taxes as finally determined, the County Treasurer shall send the taxpayer a bill for the difference. If the advance payment is more than the county property tax as finally determined, the County Treasurer shall remit the difference to the taxpayer.
D.
There shall be no interest nor discounts allowed on the advance payment.
[Added by Bill No. 03-25]
A.
Payment authorized. Pursuant to the authority provided in § 10-210 of the Tax-Property Article of the Annotated Code of Maryland, if on or before September 1 of a taxable year the Department of Assessments and Taxation has not notified the county of any particular personal property assessment or any operating property assessment, the county will accept the payment of an estimated property tax.
B.
Calculation of payment.
(1)
The estimated property tax may not exceed the amount calculated by applying the applicable current property tax rate to the most recent assessment of the property.
C.
Underpayment. If the property tax paid under this section is less than the tax finally determined, the County Treasurer shall send a bill to the taxpayer for the difference.
A.
The Treasurer or the Comptroller of the Treasury shall, as soon as the annual levy is placed in his hands, give notice thereof by advertisement, stating the time from which taxes bear interest and the discounts allowed on both state and county taxes and when taxes shall become delinquent.
B.
The Treasurer or the Comptroller of the Treasury shall also immediately make out the bill of each taxpayer, upon which a similar notice shall be printed, and he shall, upon application, forward the bill by mail to the taxpayer or his agent.
As soon as is practicable after the close of each month, the Treasurer shall make a report to the County Council of the receipts and disbursements of his office for the preceding month, showing the source of such receipts and the respective accounts for which such disbursements were made.
The Treasurer shall keep separate accounts of the state and county levies of taxes, and the sums received by him on account of the county levy shall be disbursed exclusively for county purposes.
The Treasurer shall enforce payment of taxes by sale, as provided by state law, of all property upon which taxes are in arrears as soon as he is empowered to do so.
[Added by Bill No. 84-4[1]]
A.
Real property taxes which are overdue and in arrears, in addition to any interest rate, shall bear a redemption rate of interest as specified by the Council by resolution for properties sold at tax sale. Approximately sixty (60) days prior to the sale of properties, the County Council, by resolution, shall adopt a redemption rate of interest, which shall take into consideration the prime rate of interest charged by banks at the time of the introduction of the resolution.
B.
The redemption rate of interest shall commence on the date the property is sold at tax sale and shall end on the date of payment or date of redemption.
[1]
Editor's Note: Section 2 of Bill No. 84-4 provided that the "provisions of this Act shall not apply to, or shall not be effective, within the boundaries of any incorporated municipality within Harford County."
[Added by Bill No. 84-4[1]; amended by Bill No. 99-8]
Any taxpayer experiencing financial hardship may be eligible for a deferred payment tax installment and may have his property deferred from the annual tax sale, provided that the property owner meets the minimum requirements for hardship and enters into a written agreement with the county which would specify the terms of payment. The Treasurer shall establish such rules and regulations as are necessary to implement the provisions of this section, including criteria to determine the eligibility and the status of the financial hardship of a taxpayer applying for a deferred payment tax installment. The monthly tax installment payments shall be computed on a basis to ensure that all taxes will be paid by December 1 of the year in which the tax sale would have occurred. To determine financial hardship, the taxpayer shall furnish Harford County with information as to his/her financial resources. The Treasurer or his designee shall approve or disapprove applications for deferred payment tax installments. All installment payments shall be deposited in the proper funds of the county to suitable identifying tax installment accounts. A record of payments shall be kept on installment cards which shall be maintained by the Revenue Collections Supervisor. All prior taxes must be paid before an installment account can be opened for the current year's taxes. No interest shall be paid by the county on such installment payments, and interest shall continue to accrue on the tax bill. The taxpayer shall be subject to all costs incurred in the delinquent collection of these taxes, and all costs and interest shall continue to occur until the account is paid in full and shall be subject as a lien against the property. In the event that the full amount of the deferred payment is not paid pursuant to the terms of the agreement, the Treasurer shall include the property in the next scheduled tax sale. The provisions of this section do not apply to state taxes.
[1]
Editor's Note: Section 2 of Bill No. 84-4 provided that the "provisions of this Act shall not apply to, or shall not be effective, within the boundaries of any incorporated municipality within Harford County."
[Added by Bill No. 93-82[1]; amended by Bill. No. 95-6]
A. FIRST-TIME HOME BUYER
In this section, the following terms have the meanings indicated:
An individual who has not owned a principal residence during the 3 calendar years preceding the date of purchase of a property for which an election for semiannual property tax payments may be made under this section.
B.
A first-time home buyer purchasing property in the county may elect at the time of transfer of the property to pay the county and the state real property taxes due on the property under a semiannual payment schedule provided that:
(1)
The property is residential property purchased on or after January 1, 1995;
(2)
The property is owner-occupied residential property;
(3)
The home buyer provides certification to the Treasurer that the buyer is a first-time home buyer; and
(4)
This election applies to both the county and state portion of the taxes.
C.
The semiannual payment schedule shall apply to the county and state property taxes due for the tax year following the transfer of the property and each subsequent tax year.
D.
A property tax bill under a semiannual schedule shall state the following:
[Amended by Bill No. 09-44[2]]
(1)
The amount of the county and state taxes due if paid in full, including any applicable discounts for early payment;
(2)
The amount of the county and state taxes due if paid in semiannual installments, including any applicable discounts for early payment of the first installment;
(3)
The date the tax payment is due.
E.
A payment under a semiannual schedule is to be paid according to the following schedule:
(1)
The first installment is due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year; and
(2)
The second installment is due on December 1 of the tax year and may be paid without interest on or before December 31 of the tax year.
[Amended by Bill No. 09-44]
F.
If an escrow account is established for the payment of the county and state property taxes, the tax bill shall be paid in annual or semiannual installments as directed by the property owner or borrower.
[1]
Editor's Note: Section 2 of this Bill provided that it shall take effect sixty (60) calendar days from the date it becomes law and be applicable to all tax years beginning after June 30, 1995.
On April 1 in each year, the Treasurer shall make up a list of all delinquent taxpayers and the amounts for which they are respectively in arrears and publish the same during each of two (2) successive weeks before the first Monday in May following. If such taxes and costs are unpaid on that day, he shall immediately thereafter make up a list of all delinquents assessed with real estate, with a notice appended that if such taxes, interest, costs, expenses and fees are not paid on or before the third Monday in June next ensuing, the Treasurer will proceed at 10:00 a.m. on that day, at a place designated by him, to offer such property for sale to the highest bidder for cash. Such list and notice shall be published at least four (4) weeks prior to the third Monday in June. Upon the third Monday in June in each year at 10:00 a.m., the Treasurer shall proceed to sell, under the terms of such notice, all property upon which taxes, interest, costs, expenses and fees are in arrears and shall continue such sale from day to day on each secular day, legal holidays excepted, from 10:00 a.m. to 5:00 p.m. until he shall have offered and disposed of all of such property.
If the third Monday in June shall be a legal holiday, the sales referred to in § 123-35 shall be held on the next succeeding day which is not a legal holiday.
[Amended by Bill No. 96-53]
A.
All personal property taxes in the county, together with all increases, interest and penalties thereon, shall become, from the time due and payable, a personal debt of the owner of the personal property.
B.
The unpaid personal property taxes and all increases, interest and penalties thereon shall be a lien upon the personal and real property of the owner of the personal property from and after the time when notice has been given that such tax has become due and payable as provided in this Article; provided that the lien will attach to the real property only after the notice has been recorded and indexed among the judgment records in the office of the Clerk of the Circuit Court for Harford County. The Treasurer shall file notice of such lien with the Clerk of the Circuit Court for Harford County. The Clerk shall accurately and promptly record and index all such notices of lien filed with him by the Treasurer and shall enter such lien in the judgment docket of the Court, stating the name of the delinquent taxpayer, the amount of the lien and the date thereof. The lien provided for in this section shall be effective as of the date of recording.
[Added by Bill No. 87-3]
A.
Pursuant to the authority in § 10-210 of the Tax-Property Article of the Annotated Code of Maryland, the county will accept the payment of estimated property tax.
B.
The estimated property tax may not exceed the amount calculated by applying the applicable current property tax rate to the most recent assessment of the personal property.
C.
Payment shall be due thirty (30) days after the tax bill is received or reasonably should have been received or available and, if unpaid, is subject to interest and penalties at the same rate as provided for in the chapter. Any money due the taxpayer shall be refunded at the same rate of interest that the tax would have borne if the taxes were determined to have been overdue.
Immediately after May 15 in each year, the Treasurer or the Comptroller of the Treasury shall proceed to collect all taxes due and in arrears on personal property by levying on and selling any realty or personality in the county belonging to the person assessed with the taxes so in arrears. The procedure for sale shall be the same as that established for delinquent real property taxes. The Treasurer shall receive, in addition to advertising costs, a levy fee of five dollars ($5.).
A.
To meet a public emergency affecting life, health or property, the Council may, by law, upon the recommendation of the County Executive, make emergency appropriations from contingent funds from revenues received from unanticipated sources but in excess of the budget estimates therefor or from revenues received from sources not anticipated in the budget for the current fiscal year.
B.
To the extent that there may be no available unappropriated revenues to meet such emergency appropriations, the Council may, by law, authorize the issuance of emergency notes, which may be renewed from time to time. Such notes and renewals shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.
[1]
Editor's Note: See also Sec. 518 of the Harford County Charter.
[Amended by Bill No. 99-23]
A.
The county may incur debt. No indebtedness for a term of one year or greater shall be incurred by the county to meet current operating expenses. All county indebtedness for a term in excess of one year shall become due not later than 30 years after the date of issuance, except debt incurred to finance water, sewer and wastewater facilities, which shall become due not later than 40 years after the date of issuance.
B.
If at any time the Council shall have failed to appropriate and to make available sufficient funds to provide for the timely payment of the interest and principal then due upon all county indebtedness, it shall be the duty of the Treasurer to pay, or to make available for payment, to the holders of such indebtedness from the first revenues thereafter received applicable to the general funds of the county, a sum equal to such interest and principal.
C.
Notwithstanding the time limitations for repayment in Subsection 123-40a, each series of bonded indebtedness shall be made payable within the probable useful life of the improvement or undertaking with respect to which the indebtedness is to be incurred, or if the indebtedness is to be incurred for several improvements or undertakings, within the average probable useful life of all such improvements or undertakings, and the County Council, based upon the advice of the Department of the Treasury, shall determine the probable useful life of such improvements or undertakings, which determination shall be conclusive.
D.
Indebtedness of the county may be sold at, above or below par.
[1]
Editor's Note: See also Sec. 524 of the Harford County Charter.
[Added by Bill No. 81-25]
A.
The Treasurer shall have full power and authority to provide for the issuance of a lien certificate stating whether any and, if so, what County charges or assessments exist against any particular property, and to make a charge of not exceeding $50.00 for each such certificate. Said certificate shall show all charges and assessments of every character due Harford County at the time of the issuance of the certificate, including state and County taxes, benefit assessments and other charges.
[Amended by Bill Nos. 92-5; 04-15]
B.
The above enumeration of charges and assessments shall not be construed as exclusive of other charges and assessments which may hereafter be authorized and imposed. No charge due at or prior to the time of issuance of a certificate shall be a lien against any property after the issuance of a lien certificate respecting such property unless such charge is shown thereon or the lien is a matter of public record.
[Amended by Bill No. 11-12]
[Added by Bill No. 94-32; amended by Bill No. 20-005[1]]
Any payment or settlement associated with any tort or liability claim by the County shall be reviewed and approved in the following manner:
A.
If a settlement is for $100,000 or less, the County Executive shall review and approve; and
B.
If a settlement is for over $100,000, the County Executive and the County Council shall review and approve.
C.
Neither the County Council nor a Council member shall disclose in public session or at any other time any information related to the settlement of a claim unless the information is part of a public record.
D.
County Council members shall review the settlement of a claim as specified under Subsection B of this section by meeting with representatives of the County Law Department individually or in groups of no more than 3 members. The County Council shall approve a settlement only by a motion made by a member of the Council in public session and the motion for approval shall not disclose any information related to the settlement amount.
[1]
Editor's Note: This bill was passed by the Council over the veto of the County Executive.