[HISTORY: Adopted by the Mayor and Council of the City of College Park 11-10-2003 by Ord. No. 03-O-7. Amendments noted where applicable.]
Taxation — See Ch. 175.
Definition. A special taxing district is an area within the corporate limits of the City of College Park, Maryland, for which a district is created by City ordinance for the purpose of financing projects, systems, facilities, programs or activities of special benefit to the district, through an ad valorem tax levied on real and/or personal property located within the special district.
Authority. Pursuant to Article 23A, § 44, of the Annotated Code of Maryland and Article XI, § C11.6, of the City Charter, a special taxing district may be created for the purpose of financing the design, acquisition, establishment, improvement, extension, operation or alteration of public facilities and levying on all real and/or personal property within the district an ad valorem tax at a rate sufficient to provide adequate annual revenues to pay the principal and interest on obligations incurred for the district and the costs of operating and maintaining district facilities and activities. Any special taxing district established pursuant to Article 23A, § 44A, of the Annotated Code of Maryland shall be governed by the provisions of that section.
Hearing and notice. A public hearing shall be held on the proposed adoption of the ordinance. Not less than 10 not more than 30 days prior to the hearing, the City Manager shall send a notice of the hearing to the owners on record of all property within the proposed district, and to all persons in whose name the property is assessed, by certified or registered mail, and shall also publish a copy of the notice, a least once, in a newspaper of general circulation in the City. The notice shall include: the date, time and place of the hearing, identification of the area to be included in the district, the purpose of the district, a description of the facilities or programs to be provided within the district, and the ad valorem tax to be levied within the district to pay the costs of the facilities or programs. The City Manager shall present at the hearing a certificate of publication and mailing of copies of the notice, which certificate shall be deemed proof of notice, but failure of any owner to receive the mailed copy shall not invalidate the proceedings.
District administration. The City Manager shall administer the districts, and the systems, facilities, programs and activities operated and maintained as a part thereof, and take all actions necessary for the effective and efficient management of the districts, including, without limitation:
Establishing policies and issuing regulations;
Proposing an annual budget and tax levy which shall provide sufficient revenues to pay the costs as they come due of any bonds or obligations, and the costs of operating and maintaining the facilities or activities, including reserves for restoration, repair and replacement;
Contracting for the provision of materials and services in accordance with the City Charter and subject to the availability of budgeted and appropriated funds for the district; and
Providing for the consolidation of programs and activities and the sharing of systems, facilities and funds among the districts and the City for the benefit of the district or districts involved.
Budget and appropriation. The Council shall adopt annual budgets for the districts which shall include the costs of paying the principal and interest on obligations incurred for the district as they become due and the costs of designing, constructing, acquiring, establishing, extending, altering, operating and maintaining district facilities, including land acquisition costs, the cost of administrative, professional or support services provided by the City, and any other item of cost which may reasonably be attributed to the district. Funds for the districts shall be budgeted and appropriated in the same manner as for the City generally and may be done concurrently with the City's budget and appropriation process. For parking districts, the budget may include revenues dedicated to the purpose of the district from any source such as grants, parking fees, funds received for parking pursuant to development approvals.
Tax levy. As provided in the ordinance establishing the district's annual budget, an ad valorem tax may be levied annually on all the real and/or personal property in the district at a rate sufficient to provide adequate revenues to pay for the budgeted costs of the district. The tax shall be levied in the same manner, upon the same assessments, and for the same periods, and shall be collected and enforced, as other City taxes.
If the owner or lessee of real property in a special taxing district established for a parking district, establish pursuant to Article 23A, § 44 or § 44A, of the Annotated Code of Maryland provides and maintains off-street parking facilities or otherwise contributes to the cost of facilities that comply with all of the requirements of the Prince George's County Code and the Prince George's County Zoning Ordinance, the real property and personal property shall be exempt from taxes levied under this Chapter to the extent such facilities are provided and/or maintained.
There is hereby established a Parking Advisory Committee whose function shall be to advise the City Manager with regard to the establishment of districts, the costs of developing, operating and maintaining the districts, the establishment of a budget for the administration of the district, the establishment of policies and regulations governing the district and the establishment of regulations relating to tax exemptions and reductions.
Definitions. As used in this chapter, the following terms shall have the meanings indicated:
- EXCESS SPECIAL TAXING DISTRICT REVENUES
- Revenues produced from an annual levy within a special taxing district in excess of 115% of the amount budgeted and appropriated in the Annual Budget Ordinance for the district to retire the debt on bonds, notes or other evidences of indebtness and to maintain and operate the activities and facilities funded by the special district taxes.
- SPECIAL TAXING DISTRICT
- A special district created by ordinance of the Mayor and City Council of the City of College Park, Maryland in accordance with the authority contained in Article XI of the Charter of the City of College Park, Maryland, and Article 23A, § 44 and/or 44A of the Annotated Code of Maryland.
Refund of special assessment tax levies. The Mayor and Council may authorize the refund of excess special taxing district revenues upon making the following findings:
An application for a refund has been submitted to the Director of Finance.
The revenues produced by the special district tax levy exceed 115% of the budgeted and appropriated expenditures for the facilities and activities financed by the special district tax.
The refund of excess special taxing district revenues will not impair the fiscal stability and integrity of the special taxing district and the facilities and activities funded thereby.
The refund to be made is from tax payments actually received by the City.
The taxpayer who has applied for the refund has paid all sums owed by that taxpayer to the City for any reason, including interest and penalties if any.
Interest. No interest shall be paid on any refund authorized for excess special district taxes.
Calculation of refund. The Director of Finance will calculate the refund authorized by this chapter so that, upon proper application and approval, each taxpayer entitled to a refund will receive an amount which bears the same proportion to the total special taxing district excess revenues as the taxpayer's assessable base bears to the total assessable base of the special taxing district.