[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.]
GENERAL REFERENCES
Taxation — See Ch. 175.
A.
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.
B.
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.
C.
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.
D.
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:
(1)
Establishing policies and issuing regulations;
(2)
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;
(3)
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
(4)
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.
E.
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.
F.
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.
A.
EXCESS SPECIAL TAXING DISTRICT REVENUES
SPECIAL TAXING DISTRICT
Definitions. As used in this chapter, the following
terms shall have the meanings indicated:
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.
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.
B.
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:
(1)
An application for a refund has been submitted to
the Director of Finance.
(2)
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.
(3)
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.
(4)
The refund to be made is from tax payments actually
received by the City.
(5)
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.
C.
Interest. No interest shall be paid on any refund
authorized for excess special district taxes.
D.
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.