article 4. finance, taxation, and budget · § 4-2-204. supplement to homeowners property tax...

Anne Arundel County Code, 2005

COPYRIGHT © 2005 ANNE ARUNDEL COUNTY, MARYLAND 1

ARTICLE 4. FINANCE, TAXATION, AND BUDGET Title 1. REAL AND PERSONAL PROPERTY TAXES 2. REAL PROPERTY TAXES 3. PERSONAL PROPERTY TAX CREDITS AND

EXEMPTIONS 3A. TRANSFER AND RECORDATION TAXES 4. INCOME TAX 5. ADMISSIONS AND AMUSEMENT TAX 6. TAXES ON SERVICES AND COMMODITIES 7. SPECIAL COMMUNITY BENEFIT DISTRICTS,

SHORE EROSION CONTROL DISTRICTS, AND WATERWAYS IMPROVEMENTS DISTRICTS

8. SPECIAL TAXING DISTRICTS 9. TAX INCREMENT FINANCING DISTRICTS 10. BONDS AND TAX ANTICIPATION NOTES 11. BUDGET 12. MISCELLANEOUS PROVISIONS APPENDIX – TAX ASSESSMENT DISTRICTS MAP

TITLE 1. REAL AND PERSONAL PROPERTY TAXES

Section 4-1-101. Scope. 4-1-102. Date of levy. 4-1-103. Interest rate on overdue taxes. 4-1-104. Payment. 4-1-105. Tax sales.

§ 4-1-101. Scope.

This title applies to real and personal property taxes.

§ 4-1-102. Date of levy.

The County Council shall levy property taxes on or before June 30 each year. (1985 Code, Art. 6, § 1-101) (Bill No. 38-13)

State Code reference – Tax-Property Article, §§ 6-202, 6-302.

§ 4-1-103. Interest rate on overdue taxes.



All overdue property taxes shall accrue interest at the rate of 1% per month, or fraction of a month, from the time that the taxes become overdue until they are paid. (1985 Code, Art. 6, § 1-102)

State Code reference – Tax-Property Article, § 14-603(b)(5)(i).

§ 4-1-104. Payment.

(a) Semiannual. On owner-occupied residential property, a property owner may pay State and County property taxes, and any other tax or charge billed on the property tax bill, on a semiannual payment schedule and shall pay a service charge on the second installment payment, calculated in accordance with the provisions of the Tax-Property Article, § 10-204.3, of the State Code. (b) Advance. A property owner may make advance payment of County property tax in accordance with the provisions of the Tax-Property Article, § 10-205, of the State Code. (1985 Code, Art. 6, §§ 1-102.1, 1-102.2) (Bill No. 58-98)

§ 4-1-105. Tax sales.

(a) Power of County to hold. If property taxes and any other taxes or charges billed on the property tax bill are not paid on or before January 31of the taxable year for which they were levied, and remain unpaid on the following April 1, the Controller shall proceed under State law to sell on a day in May or June set by the Controller the real property on which the delinquent taxes or charges are due. (b) Redemption rate of interest. The annual interest rate for redemption of property sold at tax sale is 18%. (c) Acquisition of property by County. The County may acquire property for public purposes at tax sales the same as if it were a natural person. Departments interested in acquiring property to be auctioned at tax sales shall notify the Purchasing Agent. Subject to the budget limitations of the interested department, the Purchasing Agent shall bid on the property for the interested department. (1985 Code, Art. 6, §§ 6-101, 6-102, 6-103) (Bill No. 50-96; Bill No. 17-00; Bill No. 51-03; Bill No. 97-12)

State Code reference – Tax-Property Article, §§ 14-808(a), 14-820(b)(2).

TITLE 2. REAL PROPERTY TAXES

Section Subtitle 1. General Provisions

4-2-101. Scope. 4-2-102. Assessment districts.

Subtitle 2. Exemptions, Refunds, Deferrals, and Supplements

4-2-201. Exemptions. 4-2-202. Refunds to eligible blind individuals and disabled veterans.



4-2-203. Deferral for elderly or disabled homeowners. 4-2-204. Supplement to Homeowners Property Tax Credit Program.

Subtitle 3. Credits

4-2-301. Agricultural land. 4-2-302. Airport Noise Zone. 4-2-303. Anne Arundel Community College at Arundel Mills. 4-2-304. Arundel Habitat for Humanity, Inc. 4-2-305. Brownfields sites. 4-2-306. Commercial revitalization district program. 4-2-307. Conservation land. 4-2-308. Disabled or fallen law enforcement officers and rescue workers. 4-2-309. Geothermal energy. 4-2-310. High performance dwellings. 4-2-311. Historic preservation tax credit. 4-2-312. Religious organizations. 4-2-313. Solar energy. 4-2-314. Stormwater management and erosion control. 4-2-315. Surviving spouses of veterans. 4-2-316. Village Commons Community Center, Inc.

Subtitle 4. Clean Energy Loan Program

4-2-401. Clean Energy Loan Program. 4-2-402. Real property tax surcharge. 4-2-403. Financing.

SUBTITLE 1. GENERAL PROVISIONS

§ 4-2-101. Scope.

This title applies to real property taxes.

§ 4-2-102. Assessment districts.

(a) Creation. The County is divided into eight assessment districts. The boundaries of the districts are as shown on the official map adopted by the County Council entitled "Tax Assessment Districts, 2005". (b) Effect. The creation of the districts does not affect the boundaries of the City of Annapolis, any rights held or applied for under the prior boundaries of election districts, or the term "election district" as used in reference to liquor license laws applicable to the County. (1985 Code, Art. 6, §§ 1-201, 1-210)

Editor's note – A small-scale representation of the official map adopted by Bill No. 82-05 is included as an appendix to this article.



SUBTITLE 2. EXEMPTIONS, REFUNDS, DEFERRALS, AND SUPPLEMENTS

§ 4-2-201. Exemptions.

(a) Aircraft landing areas. An improved aircraft landing area, including an approach zone and taxiway, may not be assessed to the owner of the real property on which it is located if the landing area is located on privately owned land, used by the public, and licensed under the Transportation Article, Title 5, of the State Code. (b) Community associations. Real property is exempt from County taxation if an application for an exemption is made to the Controller on forms supplied by the Office of Finance, and the Controller determines that : (1) title to the property is held by a nonprofit community civic association or corporation; (2) the property is dedicated by appropriate record plat or deed restrictions to the use of the lot owners within the community; and (3) use of the property is not contingent on payment of dues, fees, or other compensation to the association or corporation, except that use may be contingent on assessments exacted by the association or corporation solely for the improvement or maintenance of the roads, property, or other facilities of the community. (1985 Code, Art. 6, §§ 1-103, 1-104) (Bill No. 93-88; Bill No. 4-98; Bill No. 23-04)

State Code reference – Tax-Property Article, §§ 7-303, 8-302, 9-303.

§ 4-2-202. Refunds to eligible blind individuals and disabled veterans.

(a) Generally. The Controller shall make a refund of County property taxes to a blind individual who receives an exemption under the Tax-Property Article, § 7-207, of the State Code, and to a disabled veteran or a surviving spouse who receives an exemption under the Tax-Property Article, § 7-208, of the State Code. (b) Which taxes refunded. The taxes refunded shall be those taxes paid in the taxable years in which an exemption was authorized by law but not granted. A refund may not be made for a year or portion of a year that is more than five years preceding the date of application for the refund. (1985 Code, Art. 6, § 1-106) (Bill. No. 27-99; Bill No. 17-00)

§ 4-2-203. Deferral for elderly or disabled homeowners.

(a) Creation. There is a 50-year deferral of County real property taxes on residential real property for eligible homeowners. (b) Eligibility. A homeowner is eligible for a payment deferral if the owner or at least one of the owners: (1) has resided in the dwelling as a principal residence for a period of at least five consecutive years; (2) meets one of the following three conditions: is at least 62 years of age; has been found permanently and totally disabled and has qualified for benefits under the Social



Security Act, the Railroad Retirement Act, any federal act for members of the United States Armed Forces, or any federal retirement system; or has been found permanently and totally disabled by a County Health Officer or the Baltimore City Commissioner of Health; and (3) meets the income eligibility requirements under subsection (c). (c) Ceiling on gross income. Homeowners are eligible if their combined gross income, as defined in the Tax-Property Article, § 9-104, of the State Code, does not exceed $55,000 per year. (d) Amount deferred. The amount of real property eligible for a payment deferral shall be no more than the minimum lot size required by the zoning district in which the property is found, except that the amount of eligible property may not be less than the dwelling and curtilage, as determined by the Supervisor of Assessments for Anne Arundel County. The amount of tax that may be deferred may not exceed the increase in the County property tax from the date the homeowner elects to defer the payment of the tax. (e) Time for payment and interest rate. The total amount of County property tax deferred shall be due and payable at the end of the 50-year duration of the deferral, when the eligible owner dies, or immediately on transfer of ownership of the property for which the property tax has been deferred. No interest shall accrue on the amount deferred if paid when due. Thereafter, interest shall accrue on the unpaid balance at the rate described in § 4-1-103. (f) Notice. Notice regarding tax deferrals under this section shall include notice to any mortgagee or beneficiary under a deed of trust of the deferral and of the amount of tax to be deferred and notice on the annual property tax bill of the cumulative amount of the deferral and all related interest. (g) When election must be made. The election to defer taxes must be made before June 1 of a taxable year in order to receive deferral of the taxes beginning in the succeeding taxable year. (h) Taxes not deferred are due and payable. All County real property taxes not deferred are due and payable and subject to the same interest rates as all other County property taxes. (i) Lien for deferred taxes and interest. A lien shall attach to the property in the amount of all deferred taxes and interest and shall remain attached until the deferred taxes and interest are paid. (j) Agreement. Tax deferrals for eligible homeowners are authorized by written agreement. The agreement shall reflect the terms and conditions of the deferral, including notice of the lien. The agreement shall be recorded in the land records of Anne Arundel County. (1985 Code, Art. 6, § 1-107) (Bill No. 77-90; Bill No. 55-09; Bill No. 68-09; Bill No. 48-12; Bill No. 85-15; Bill No. 22-16)

§ 4-2-204. Supplement to Homeowners Property Tax Credit Program.

(a) Definitions. In this section, the following words have the meanings indicated. (1) "Combined income" has the meaning stated in the Tax-Property Article, § 9-104(a), of the State Code. (2) "Dwelling" has the meaning stated in the Tax-Property Article, § 9-104(a), of the State Code. (3) "Homeowner" has the meaning stated in the Tax-Property Article, § 9-104(a), of the State Code.



(4) "Homeowners Property Tax Credit Program" means the program established under the Tax-Property Article, § 9-104, of the State Code. (5) “Total real property tax” means the product of the sum of all property tax rates on real property, including special district tax rates, for the taxable year on a dwelling, multiplied by the lesser of $350,000 or the assessed value of the dwelling reduced by the amount of any assessment on which a property tax credit is granted under the Tax-Property Article, § 9-105, of the State Code. (b) Creation. There is a local supplement to the Homeowners Property Tax Credit Program for dwellings in the County as authorized by the Tax-Property Article, § 9-215, of the State Code. (c) Calculation. Unless eligible for enhancement under subsection (d), the local supplement to the Homeowners Property Tax Credit Program is the difference between the amount of the property tax credit as calculated under the Tax-Property Article, § 9-104(g), of the State Code and the amount of the property tax credit as calculated by determining the total real property tax on a dwelling, less the following percentage of the combined income of the homeowner: (1) 0% of the 1st $4,000 of combined income; (2) 0% of the 2nd $4,000 of combined income; (3) 0% of the 3rd $4,000 of combined income; (4) 3% of the 4th $4,000 of combined income; (5) 7% of the 5th $4,000 of combined income; and (6) 9% of combined income over $20,000. (d) Eligibility for enhanced local supplement. There is an enhanced local supplement if a homeowner, as of the end of the calendar year preceding the taxable year for which the enhanced local supplement is sought: (1) is at least 70 years of age; and (2) has resided in the dwelling for more than ten years. (e) Calculation of enhanced local supplement. If the eligibility criteria described in subsection (d) are met, the local supplement to the Homeowners Property Tax Credit Program is 130% of the amount calculated in subsection (c), but shall not exceed the amount of the real property tax imposed on the dwelling. (1985 Code, Art. 6, § s1-108) (Bill No. 47-92; Bill No. 36-99; Bill No. 38-02; Bill No. 41-06; Bill No. 8-07)

SUBTITLE 3. CREDITS

§ 4-2-301. Agricultural land.

(a) Creation. There is a 10-year tax credit from County real property taxes levied on agricultural land and woodland if the property is included in an agricultural preservation district as provided in the Agriculture Article, § 2-509, of the State Code, or a County agricultural district as provided in §§ 17-10-201 et seq. of this Code and the landowner has agreed to remain in the district for at least 10 years. (b) Time for filing application. An application for the tax credit created by this section shall be filed on or before October 1 of the first taxable year for which the 10-year tax



credit is sought. If the application is filed after October 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (c) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be accompanied by proof that the landowner has entered into a binding agreement with the State or County to retain the landowner's property in an agricultural preservation district or a County agricultural district for 10 years commencing with the year in which application is made; and be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided by the Tax-Property Article, § 1-201, of the State Code. (d) Review by Planning and Zoning. The Office of Planning and Zoning shall review each application for a tax credit and certify that the property qualifies for the credit. (e) Calculation. The tax credit shall be calculated and credited based on the total taxable assessment on land that is subject to an agricultural use assessment and up to $250,000 of the total taxable assessment on all buildings on the property. (f) Reapplication. At the end of the 10-year period, if the landowner elects to remain in the district for an additional 10 years and enters into a binding agreement with the State or County, the landowner may reapply for the tax credit. (g) Termination. If a landowner terminates a property as an agricultural preservation district or a County agricultural district before the expiration of any 10-year period without the approval of the State or County, the landowner shall be liable for all property taxes that any owner of the property would have been liable for if the property tax credit had not been granted under this section and interest on those taxes computed as provided under § 4-1-103. The granting of an easement to the County or Maryland Agricultural Land Preservation Foundation does not terminate the tax credit. (1985 Code, Art. 6, § 1-104.1) (Bill No. 49-89; Bill No. 46-90; Bill No. 54-90; Bill No. 50-01; Bill No. 23-04)

§ 4-2-302. Airport Noise Zone.

(a) Creation. There is a credit from County real property taxes levied on property within the Baltimore-Washington International Airport Noise Zone if the property is owner-occupied, residential property that is located entirely or in part within the 75 LDN Noise Contour as established by the Airport Noise Zone surrounding the Baltimore-Washington International Airport that has been most recently adopted by the Maryland Aviation Administration as of the first day of the taxable year. (b) Time for filing application. Application for the tax credit created by this section shall be filed on or before October 1 immediately before each taxable year for which the tax credit is sought. If the application is filed after October 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (c) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; include a statement that the property is owner-occupied and used solely for residential purposes; and be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided by the Tax-Property Article, § 1-201, of the State Code. (d) Review by Planning and Zoning. The Office of Planning and Zoning shall review each application for a tax credit and certify that the property qualifies for the credit.



(e) Calculation. The tax credit shall be calculated and credited based on 50% of the tax due on County real property based on the real property assessment made by the County Supervisor of Assessments up to $212,500. (f) Termination. If a landowner terminates the residential use or the owner-occupied status of the property during a year for which a credit was granted, the landowner shall be liable for all property taxes that the owner would have been liable for if the property tax credit had not been granted under this section and all interest on those taxes computed in the manner provided under § 4-1-103. (1985 Code, Art. 6, § 1-104.2) (Bill No. 76-90; Bill No. 50-01)

§ 4-2-303. Anne Arundel Community College at Arundel Mills.

(a) Creation. There is a tax credit from County real property taxes levied on property leased by Anne Arundel Community College at Arundel Mills. (b) Time for filing application. An application for the tax credit created by this section shall be filed on or before October 1 prior to the tax year for which the credit is first sought. If the application is filed after October 1, the credit shall be disallowed that year but shall be treated as an application for the tax credit for the next succeeding year. (c) Form of application. An application for the tax credit shall be submitted to the Controller on a form that the Office of Finance requires; be accompanied by a current certificate of good standing for the applicant from the State Department of Assessments and Taxation; and include any additional information the Controller believes necessary to determine whether the tax credit should be granted. (d) Grant of application. The Controller shall grant the credit if the application meets the requirements of this section. (e) Duration of credit. The tax credit shall be effective so long as the property meets the requirements of this section, and shall terminate when the property no longer meets the conditions of this section. Anne Arundel Community College shall notify the Office of Finance immediately upon termination of any lease for property receiving a tax credit under this section. (1985 Code, Art. 6, § 1-104.8) (Bill No. 45-04; Bill No. 22-16)

§ 4-2-304. Arundel Habitat for Humanity, Inc.

(a) Creation. There is a tax credit from County real property taxes levied on property that is: (1) owned by Arundel Habitat for Humanity, Inc. with the intention of relinquishing ownership in the immediate future; used exclusively for the purpose of rehabilitation and transfer to a private owner; and is not occupied by administrative or warehouse buildings owned by Habitat for Humanity; and (2) owned by Arundel Habitat for Humanity, Inc. and located at 8101 Fort Smallwood Road, Baltimore, Maryland, or 8104 Parkway Drive, Baltimore, Maryland. (b) Time for filing application. An application for the tax credit created by this section shall be filed on or before October 1 prior to the tax year for which the credit is sought. If the application is filed after October 1, the credit shall be disallowed that year but shall be treated as an application for the tax credit for the next succeeding year.



(c) Form of application. An application for the tax credit shall be submitted to the Controller on a form that the Office of Finance requires; be accompanied by a current certificate of good standing for the applicant from the State Department of Assessments and Taxation; and include any additional information the Controller believes necessary to determine whether the tax credit should be granted. (d) Grant of application. The credit shall be granted by the Controller if the application meets the requirements of this section. (Bill No. 48-10)

§ 4-2-305. Brownfields sites.

(a) Definitions. In this section, the following words have the meanings indicated: (1) “Brownfields site” has the meaning stated in the Economic Development Article, § 5-301(j), of the State Code. (2) “Corrective action plan” is a plan submitted to and approved by the State pursuant to the Environment Article, Title 4, of the State Code. (3) “Qualified brownfields site” has the meaning stated in the Economic Development Article, § 5-301(s), of the State Code. (4) “Voluntary cleanup program” is the program created by the Environment Article, Title 7, Subtitle 5, of the State Code. (b) Creation. There is a brownfields tax credit from County real property taxes levied on qualified brownfields sites as authorized by the Tax-Property Article, § 9-229 of the State Code. (c) Effective date. The brownfields tax credit shall be effective for each of the five taxable years following the issuance of the notice of revaluation by the State Department of Assessments and Taxation for the qualified brownfields site, after completion of a voluntary cleanup program or a corrective action plan for a qualified brownfields site. (d) Form of application. An application for a brownfields tax credit shall be made to the Controller on a form provided by the Controller; demonstrate that the brownfields site meets the requirements of this section; and include any additional information the Controller believes to be necessary to determine if the taxpayer is eligible to receive the brownfields tax credit. (e) Calculation. The brownfields tax credit shall be an amount equal to 50% of the property tax attributable to the increase in the assessment of the qualified brownfields site, including improvements added to the site during the credit period, over the assessment of the qualified brownfields site before a voluntary cleanup program or a corrective action plan. (f) County contribution. Pursuant to Tax-Property Article, § 9-229(c)(2), of the State Code, for each year of the credit period, the County shall contribute to the Maryland Economic Development Assistance Fund established under the Economic Development Article, § 5-310, of the State Code, an amount equal to 30% of the property tax attributable to the increase in the assessment of the qualified brownfields site, including improvements to the site during the credit period, over the assessment of the qualified brownfields site before a voluntary cleanup program or a corrective action plan. (g) Additional tax credit. A qualified brownfields site located within the O-Cor Zone of the Odenton Growth Management Area shall be eligible for an additional tax credit in an amount equal to an additional 20% of the remaining property tax attributable to the increase in



assessment of the qualified brownfields site, including improvements added during the credit period, over the assessment of the qualified brownfields site before a voluntary cleanup program or corrective action plan. (Bill No. 40-07; Bill No. 48-10; Bill No. 72-10)

§ 4-2-306. Commercial revitalization district program.

(a) Definitions. In this section, the following words have the meanings indicated: (1) “Commercial revitalization district” means an area designated on a map adopted by ordinance of the County Council that is eligible to have qualified properties in the district receive revitalization credits. (2) “Qualified improvements” means physical improvements that are made to a qualified property, including new construction or improvements made after demolition of pre-existing improvements; are constructed in accordance with a building permit issued by the County; and have a full cash value of at least $100,000 in the year the improvements are substantially completed, as reflected in the records of the State Department of Assessments and Taxation. (3) “Qualified property” means a property located totally or partially within a commercial revitalization district that is a mobile home park, a commercially or industrially zoned property used for commercial purposes or a residential development consisting of ten or more units, but the term does not include: (i) property that is used primarily for a public utility company; or (ii) property located in a tax increment development district other than property located in the Odenton Town Center Development District. (4) “Revitalization credit” means the tax attributable to the incremental increase in the real property tax assessment of property that is solely the result of the completion of qualified improvements. (b) Eligibility. A qualified property is eligible to receive a revitalization credit each year for a period of five years against the taxpayer’s real property tax if: (1) the revitalization credit is not combined with other tax credits, payments in lieu of taxes, allowances, or payment alternatives that may be applicable to the qualified improvements; (2) the value of the qualified improvements to which the revitalization credit applies does not exceed the full cash value of the improvements, as determined in the year in which they are substantially completed; (3) the calculation of the revitalization credit does not exceed the property tax increase attributable to the increase in the assessment of the real property over the assessment before the real property is rehabilitated; (4) the Office of Planning and Zoning certifies that the property is a qualified property and located within a commercial revitalization district; and (5) the taxpayer applies for the credit within 120 days after the issuance of the notice of assessment by the State Department of Assessments and Taxation. (c) Extended eligibility. A qualified property that meets the requirements of subsection (b) is eligible to receive a revitalization credit each year against the taxpayer’s real property tax for an additional five years if the project is funded by at least $10,000,000 of private funds.



(d) Effective date. The revitalization credit shall be effective for the taxable year following the issuance of the notice of assessment by the State Department of Assessments and Taxation for the qualified improvements. (e) Form of application. An application for a revitalization credit shall be made to the Controller on a form provided by the Controller; demonstrate that the qualified improvements meet the requirements of this section; and include any additional information the Controller believes to be necessary to determine if the taxpayer is eligible to receive the credit. (f) Grant. The Controller shall grant the credit if the application meets the requirements of this section and the taxpayer is current on all taxes owed to the County. (1985 Code, Art. 6, § 1-111) (Bill No. 97-01; Bill No. 23-04; Bill No. 48-10; Bill No. 46-12; Bill No. 95-12; Bill No. 75-14)

Editor’s note – The provisions of this section are in effect for 15 years from April 21, 2002 (Bill No. 4-12), after which time the section is repealed and of no further force and effect other than for application submitted prior to the date of repeal. (The effective term of this section originally was 10 years from April 21, 2002 (Bill No. 94-06), but was extended to 15 years by Bill No. 4-12.)

§ 4-2-307. Conservation land.

(a) Definitions. In this section, the following words have the meanings indicated. (1) "Conservation land" means real property that is : (i) subject to a perpetual conservation easement donated to a land trust on or after July 1, 1991; or (ii) acquired by a land trust on or after July 1, 1991; owned in fee by that land trust; and subject to a letter of intent, agreement, or option agreement for the resale of the property to a government agency. (2) "Land trust" means a qualified conservation organization as defined in the Natural Resources Article, § 3-2A-01, of the State Code. (b) Creation. There is a tax credit from County real property taxes levied on conservation land that is used to assist in the preservation of a natural area, for the environmental education of the public, generally to promote conservation, or for the maintenance of a natural area for public use or a sanctuary for wildlife. (c) Time for filing application. An application for the tax credit created by this section shall be filed on or before June 1 immediately before the first taxable year for which the tax credit is sought. An application for continuation of the tax credit shall be filed on or before June 1 immediately before the taxable year for which continuation of the tax credit is sought. If the application is filed after June 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (d) Form of application. An application for the tax credit or for continuation of the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be accompanied by proof that the property meets the definition of “conservation land” and other requirements set forth in this section; and be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided for by the Tax-Property Article, § 1-201, of the State Code. (e) Review by Planning and Zoning. The Office of Planning and Zoning shall review each initial application for a tax credit and certify that the property qualifies for the credit.



The Office of Planning and Zoning may review any application for continuation of the tax credit to verify that the property qualifies for a continuation of the tax credit. (f) Calculation. The tax credit shall be calculated and credited based on the total taxable assessment on conservation land, not including improvements. (g) Duration and termination. The tax credit shall be granted for a period of five taxable years after an application for the tax credit or for continuation of the tax credit is approved, so long as the property meets the definition of “conservation land” and meets the other requirements of this section. If the perpetual conservation easement on the real property is terminated, the property no longer meets the definition of “conservation land”, or if the land trust sells the real property to a person other than a government agency, the property owner shall be liable for all property taxes that the property owner should have been liable for if the property tax credit had not been granted under this section and all interest on those taxes computed as provided under § 4-1-103. (1985 Code, Art. 6, § 1-104.3) (Bill No. 52-94; Bill No. 17-00; Bill No. 20-00; Bill No. 66-03; Bill No. 23-04; Bill No. 48-10; Bill No. 22-16)

§ 4-2-308. Disabled or fallen law enforcement officers and rescue workers.

(a) Definitions. In this section, the following words have the meanings indicated. (1) “Correctional officer” has the meaning described in the Correctional Services Article, § 8-201(e) of the State Code. For employees of the Anne Arundel County Department of Detention Facilities, “correctional officer” means a uniformed officer in the rank of detention captain or below. (2) “Disabled law enforcement officer or rescue worker” means an individual who has been found to be permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination and who is: (i) a law enforcement officer or correction officer whose disability arises out of and in the course of employment; (ii) a career employee of a fire, rescue, or emergency medical services entity whose disability arises out of and in the course of employment; or (iii) a member of a volunteer fire company or volunteer rescue squad whose disability meets the criteria for eligibility for benefits under the Public Safety Article, § 7-202(a) of the State Code. (3) “Disabled law enforcement officer or rescue worker” or “fallen law enforcement officer or rescue worker” does not include an individual whose disability or death is the result of the individual’s own willful misconduct or abuse of alcohol or drugs, or the result of an occupational disease which did not result from an accidental injury within the meaning of those terms under the Maryland Workers’ Compensation Act. (4) “Dwelling” means real property that is the legal residence of a disabled law enforcement officer or rescue worker or a surviving spouse and occupied by not more than two families, and the term includes the lot or curtilage and structures necessary to use the real property as a residence. (5) “Fallen law enforcement officer or rescue worker” means: (i) a law enforcement officer or correctional officer whose death arises out of and in the course of employment;



(ii) a career employee of a fire, rescue, or emergency medical services entity whose death arises out of and in the course of employment; or (iii) a member of a volunteer fire company or volunteer rescue squad whose death meets the criteria for eligibility for benefits under the Public Safety Article, § 7-203(a), of the State Code. (6) “Fire, rescue, or emergency medical services entity” has the meaning described in the Public Safety Article, § 7-101(b), of the State Code. (7) “Law enforcement officer” has the meaning described in the Public Safety Article, § 3-101(e), of the State Code. (8) “Rescue worker” means a career employee of a fire, rescue, or emergency medical services entity or a member of a volunteer fire company or volunteer rescue squad. (9) “Surviving spouse” means the surviving spouse of a fallen law enforcement officer or rescue worker. (b) Creation. There is a tax credit from County real property taxes levied on a dwelling owned by a disabled law enforcement officer or rescue worker or a surviving spouse pursuant to the Tax-Property Article, § 9-210, of the State Code, if: (1) the dwelling was owned by the disabled law enforcement officer or rescue worker at the time the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or by the fallen law enforcement officer or rescue worker, either individually or jointly with the surviving spouse, at the time of the fallen enforcement officer’s or rescue worker’s death; (2) the disabled law enforcement officer or rescue worker, the fallen law enforcement officer or rescue worker or the surviving spouse was domiciled in the State as of the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or as of the date of the fallen law enforcement officer’s or rescue worker’s death and the dwelling was acquired by the disabled law enforcement officer or rescue worker or the surviving spouse within two years of the date the law enforcement officer or rescue worker was adjudged to be permanently and totally disabled or the date of the fallen law enforcement officer’s or rescue worker’s death; or (3) the dwelling was acquired after the disabled law enforcement officer or rescue worker or the surviving spouse qualified for a credit for a former dwelling under subsections (b)(1) or (b)(2) to the extent of the previous credit. (c) Calculation. The tax credit provided in this section shall be calculated and credited based on 100% of the total tax due on a dwelling based on the real property assessment made by the County Supervisor of Assessments and shall cease upon a determination that the law enforcement officer or rescue worker no longer is permanently and totally disabled by an administrative body or court of competent jurisdiction authorized to make such a determination or upon the remarriage of a surviving spouse. (1985 Code, Art. 6, § 1-104.6) (Bill No. 81-03: Bill No. 35-09; Bill No. 48-10)

§ 4-2-309. Geothermal energy.

(a) Definition. In this section, “geothermal energy device” means a heating or cooling device that is installed using ground loop technology. (b) Creation. There is a one-time tax credit from County real property taxes levied on residential dwellings that use geothermal energy devices installed on or after January 1, 2009.



(c) Qualifying devices. Any device that uses geothermal energy to heat or cool the dwelling shall be eligible for the credit. (d) Time for filing application. Application for the tax credit created by this section shall be filed on or before June 1 immediately before the taxable year for which the tax credit is sought. If the application is filed after June 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. An application may be filed only once for the duration of the tax credit. (e) Credit against taxes levied on dwellings. The tax credit shall be credited from the taxes levied on the dwelling and may not be credited from the taxes levied on the land. The total tax credit allowed under this section shall be the lesser of: (1) fifty percent (50%) of the cost of materials and installation or construction of the geothermal energy device, less the amount of federal and State grants or State geothermal energy tax credits; or (2) $2,500. (f) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be accompanied by documented receipts of the purchase of materials or supplies and the actual installation cost; and be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided for by the Tax-Property Article, § 1-201, of the State Code. (Bill No. 17-10; Bill No. 48-10)

§ 4-2-310. High performance dwellings.

(a) Definitions. In this section “high performance dwelling” means a principal residential structure that meets or exceeds a Silver rating in the current version of the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) Green Building Rating System for homes or a Silver rating of the International Code Council’s 700 National Green Building Standard (NGBS). (b) Creation. There is a tax credit from County real property taxes on high performance dwellings as authorized by § 9-242 of the Tax-Property Article of the State Code. (c) Eligibility and duration. A qualified property is eligible for the credit for each year for a period of five taxable years beginning in the year in which the application is approved, provided the credit is not combined with other optional property tax credits as permitted under Title 9 of the Tax-Property Article of the State Code or this title, and the property meets the requirements of this section. (d) Time for filing of application. Application for the tax credit created by this section shall be filed on or before June 1 immediately before the taxable year for which the tax credit is first sought. If the application is filed after June 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (e) Credit against taxes levied on dwellings; calculation. The tax credit shall be credited from the taxes levied on the dwelling and may not be credited from the taxes levied on the land. The total tax credit allowed under this section shall be a percentage of the total County property tax assessed based on the LEED rating of the high performance dwelling as follows: (1) for dwellings rated LEED Silver or NGBS Silver - 40%, not to exceed $1,000;



(2) for dwellings rated LEED Gold or NGBS Gold - 60%, not to exceed $2,000; and (3) for dwellings rated LEED Platinum or NGBS Emerald - 80%, not to exceed $3,000. (f) Form of application. An application for a high performance dwelling credit shall be made to the Controller on a form provided by the Controller’s Office and shall include documentation, reviewed and approved by a professional certified in the applicable building standard employed or engaged by the County, demonstrating the property was built to achieve a standard listed in subsection (e); a statement made under the penalties of perjury as stated in § 1-201 of the Tax-Property Article of the State Code that the dwelling and systems are regularly maintained to comply with the applicable standard; a statement acknowledging officers and employees of the County may enter onto the site of the improvements for the purpose of making inspection in furtherance of this section; and any additional information the Controller believes to be necessary to determine if the taxpayer is eligible to receive the credit. (Bill No. 78-10; Bill No. 3-12; Bill No. 16-13; Bill No. 22-16)

§ 4-2-311. Historic preservation tax credit.

(a) Definitions. In this section, the following words have the meanings indicated. (1) “Historically valuable structure” means a structure receiving certification from the Office of Planning and Zoning as an Anne Arundel County historic landmark or a contributing resource to a historic district that is certified as an Anne Arundel County historic landmark. “Historically valuable structure” does not include structures located in the City of Annapolis. (2) “Qualified expense” means work completed in compliance with United States Department of Interior standards for the treatment of historic properties pursuant to 36 C.F.R. 68.3. (3) “Anne Arundel County historic landmark” means a structure or historic district that is at least 65 years old; has a particularly high level of historical significance and integrity; is representative of the County’s history, architecture, archeology, engineering or culture; and possess integrity of location, design, setting, materials, workmanship, feeling or association; and (i) is associated with events that have made a significant contribution to the broad patterns of County history; (ii) is associated with the life of a significant person; (iii) embodies distinctive characteristics of a type, period, or method of construction; represents the work of a master; possess high artistic values; or represents a significant and distinguishable entity whose components may lack individual distinction; (iv) has yielded or may be likely to yield information important in history or prehistory; or (v) is a property previously listed on the National Register of Historic Places or has been determined eligible by the State Historic Preservation Office for listing on the National Register of Historic Places. (b) Creation. There is a historic preservation tax credit from County real property taxes on historically valuable structures, as authorized by § 9-204 of the Tax-Property Article of the State Code.



(c) Eligibility and duration. (1) The owner of a historically valuable structure is eligible for the historic preservation tax credit and may apply for the credit for each year for a period of up to five years, provided the credit is not combined with other optional property tax credits as permitted under Title 9 of the Tax-Property Article of the State Code or this title. If the tax credit for any one year exceeds the amount of the County real property bill for that year, the balance may be carried forward until depleted for up to five years. To be eligible for the tax credit, a perpetual preservation easement on the historically valuable structure must be granted to the County. The credit runs with the property and is fully transferrable to a new owner for the duration of the credit. (2) Qualified expenses shall be incurred on or after July 1, 2014 and within two tax years prior to the date of application for the credit. (d) Time for filing of application. An application for the tax credit created by this section shall be filed on or before April 1 immediately before the taxable year for which the tax credit is sought. If the application is filed after April 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (e) Calculation. (1) The tax credit shall be: (i) 25% of the property owner’s qualified expenses for preservation, restoration and rehabilitation of historically valuable residential structures, including interior improvements required for life safety and ADA-required improvements; (ii) 25% of the property owner’s qualified expenses for preservation, restoration, or rehabilitation of historically valuable structures that are income-producing, including expenses for life safety and ADA-required improvements; and (iii) 5% of the property owner’s qualified expenses for the construction of architecturally-compatible new structures as infill within a historic district that is an Anne Arundel County historic landmark. (2) The total tax credit may not exceed $50,000 over the five year period established in subsection (c). (f) Review by Planning and Zoning. The Office of Planning and Zoning shall review each application for the tax credit and certify that the property qualifies as a historically valuable structure and that the renovation or construction expenses submitted for the credit are qualified. The Office of Planning and Zoning may consult with experts as necessary to ensure the property meets applicable criteria and standards for historic significance and integrity before qualifying the structure for the credit. A determination regarding a qualification of a property or of renovation or construction expenses by the Office of Planning and Zoning is not subject to appeal. (g) Form of application. An application for a historic preservation tax credit shall be made to the Controller on a form provided by the Controller’s Office and shall include documentation reviewed by the Office of Planning and Zoning with certification of eligibility of the structure and any additional information the Controller believes to be necessary to determine if the structure qualifies for the credit. (h) Termination. The tax credit shall terminate if the property is altered by the owner and no longer complies with the standards by which it became eligible for the credit as a historically valuable structure, or if the owner fails to comply with the terms of the perpetual easement. The property owner shall be required to refund the entire amount of the tax credit,



including interest computed in the manner provided under § 4-1-103 and from the date the credit was first granted to the County if a tax credit is terminated under this section. Upon full repayment of the tax credit, including any interest, the easement granted under subsection (c)(1) shall be released by the County. Any amounts not paid in full within thirty days of termination of the credit shall be collected pursuant to § 1-9-101 of this Code. (Bill No. 118-15)

§ 4-2-312. Religious organizations.

(a) Definition. In this section, “religious group or organization” means a religious organization that is certified under § 501(c)(3) or (d) of the Internal Revenue Code. (b) Creation. There is a tax credit from County real property taxes levied against a property located in a commercial zoning district for that portion of the property that is leased, occupied, and used by a religious group or organization exclusively for public religious worship, educational purposes, or office space necessary to support or maintain public religious worship or educational purposes, and for which the religious group or organization is contractually liable. The credit does not apply to property that is leased, occupied, or used for the purpose of making a profit or when the religious group or organization no longer occupies the property. (c) Time for filing application. Application for the tax credit created by this section shall be filed on or before April 1 prior to the tax year for which the credit is sought. If the application is filed after April 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (d) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be signed by both the property owner and the religious group or organization; be accompanied by a copy of the executed lease between the owner and the lessee and any other supporting documentation required by the Office of Finance; and be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided by the Tax-Property Article, § 1-201, of the State Code. (e) Duties of Office of Finance. The Office of Finance shall: (1) forward the application to the Supervisor of Assessments for Anne Arundel County, who will determine if the religious group or organization is exempt under the Tax-Property Article, § 7-204, of the State Code; if the property is located in a commercial zoning district; and the amount of assessed value attributable to the portion of the property used by the religious group or organization; (2) review each application for a tax credit after receiving a determination by the Supervisor of Assessments; and (3) determine if the property qualifies for the tax credit. (f) Calculation. The tax credit shall be calculated and credited based on 100% of the total taxable assessment levied against that portion of a property used by the religious group or organization under the provisions of this section. The amount of the tax credit may not exceed the amount of the tax for which the religious group or organization is otherwise contractually liable.



(g) Lessor. The lessor of property eligible for a tax credit under this section shall reduce by the amount of the tax credit the amount of taxes for which the religious group or organization is contractually liable under the lease agreement. (h) Termination. Entitlement to the tax credit shall terminate when the religious group or organization no longer occupies the property or when the use of the property no longer meets the conditions of this section. On termination of the tax credit, the Controller shall issue a bill for the additional tax due that equals the amount of the tax credit divided by the percentage of the tax year during which the property was not eligible for the credit. The amount of any unearned tax credit shall be paid in full within 30 days after the bill is issued and, if the bill remains unpaid after 30 days, it shall be treated as other County real property taxes and shall be levied, collected, and enforced in the same manner as County real property taxes and shall have the same priority rights, bear the same interest and penalties, and constitute a lien on the real property so assessed. (1985 Code, Art. 6, § 1-104.5) (Bill No. 81-97; Bill No. 17-00; Bill No. 23-04; Bill No. 17-10; Bill No. 48-10; Bill No. 118-15)

§ 4-2-313. Solar energy.

(a) Definition. In this section, “solar energy equipment” means collectors, photovoltaic arrays, solar panels, storage tanks, and all other hardware that is necessary and used as a part of the operating mechanism that collects, stores, generates or distributes energy by using the rays of the sun. (b) Creation. There is a one-time tax credit from County real property taxes levied on residential dwellings that use solar energy devices installed on or after January 1, 2007. (c) Qualifying devices. Any device that uses solar energy to heat or cool the dwelling, to generate electricity to be used in the dwelling or to provide hot water for use in the dwelling. (d) Time for filing application. Application for the tax credit created by this section shall be filed on or before June 1 immediately before the taxable year for which the tax credit is sought. If the application is filed after June 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. An application may be filed only once for the duration of the tax credit. (e) Credit against taxes levied on dwellings. The tax credit shall be credited from the taxes levied on the dwelling and may not be credited from the taxes levied on the land. The total tax credit allowed under this section shall be the lesser of: (1) fifty percent (50%) of the cost of materials and installation or construction of the solar energy equipment, less the amount of federal and State grants or State solar energy tax credits; or (2) $2,500. (f) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided for by the Tax-Property Article, § 1-201, of the State Code; and be accompanied by documented receipts of the purchase of materials or supplies and the actual installation cost. (1985 Code, Art. 6, § 1-105) (Bill No. 23-04; Bill No. 81-08; Bill No. 17-10; Bill No. 48-10; Bill No. 84-12; Bill No. 118-15)



State Code reference – Tax-Property Article, § 9-203.

§ 4-2-314. Stormwater management and erosion control.

(a) Definitions. In this section, the following words have the meanings indicated: (1) “Stormwater management practices” means practices recognized by the Office of Planning and Zoning for the permanent reduction and change of drainage patterns of stormwater runoff from structures and other impervious surfaces, including, but not limited to, living roofs, sidewalk infiltration planters, permeable pavers, bioretention installations, cisterns and other permanent diversion and infiltration methods. The Office of Planning and Zoning shall provide a list, updated annually, of the stormwater management practices that qualify for the credit. (2) “Qualified improvements” means physical improvements made to a residential or commercial property that have been approved by the Office of Planning and Zoning. (3) “Qualified property” means a new or existing commercial or residential property on which qualified improvements are installed to reduce stormwater runoff from the property. (b) Creation. There is a credit from County real property taxes levied on residential and commercial property and any improvements thereon that install or implement permanent stormwater management practices. (c) Calculation. The tax credit shall be 10% of the cost of materials and installation for making qualified improvements, this credit not to exceed a total of $10,000 over the five-year life of the credit. (d) Eligibility and duration. A qualified property is eligible to receive a stormwater management credit for each year for a period of five taxable years against the taxpayer’s real property tax if: (1) the credit is not combined with other tax credits; (2) the Office of Planning and Zoning certifies that the property is a qualified property; (3) the taxpayer applies for the tax credit within 45 days after improvements are completed; and (4) the qualified improvements are not completed pursuant to a requirement in any State or local law. (e) Effective date. The credit shall be effective beginning in the taxable year following approval of the tax credit and for the four succeeding taxable years, so long as the property meets the requirements of this section. (f) Form of application. An application for a stormwater management credit shall be made to the Controller on a form provided by the Controller’s Office; demonstrate that the qualified improvements meet the requirements of this section; provide a statement under oath under the penalties of perjury as stated in § 1-201 of the Tax-Property Article of the State Code, that the improvements are in working condition and regularly maintained; include acknowledgement that failure to maintain said improvements shall also entitle the County to pursue a refund of the credit plus a penalty equal to 200% of the credit; that a condition of receiving the credit shall be that officers and employees of the County or the administration may enter onto the site of the improvements for the purpose of making inspection in furtherance of



this section; and include any additional information the Controller believes to be necessary to determine if the taxpayer is eligible to receive the credit. (g) Grant. The Controller shall grant the credit if the application meets the requirements of this section and the taxpayer is current on all taxes owed to the County. (Bill No. 85-07; Bill No. 17-10; Bill No. 48-10; Bill No. 118-15; Bill No. 22-16)

§ 4-2-315. Surviving spouses of veterans.

(a) Definitions. In this section, the following words have the meanings indicated: (1) “Dwelling” means real property that is the legal residence of the surviving spouse and occupied by not more than two families, and the term includes the lot or curtilage and structures necessary to use the real property as a residence. (2) “Surviving spouse” means the surviving spouse of a veteran who has not remarried since the death of the veteran. (3) “Veteran” means a veteran who died while in the active military, naval, or air service of the United States as a result of an injury or disease that is determined under 38 U.S.C. § 105 to have been incurred in the line of duty. (b) Creation. There is a tax credit from County real property taxes levied on a dwelling owned by the surviving spouse of a veteran if: (1) the dwelling was owned by the veteran at the veteran’s death; (2) the dwelling was acquired by the surviving spouse within two years of the veteran’s death, if the veteran or the surviving spouse was domiciled in the State as of the date of the veteran’s death; or (3) the dwelling was acquired after the surviving spouse qualified for a credit for a former dwelling under subsections (b)(1) or (b)(2) of this subsection to the extent of the previous credit. (c) Calculation. The amount of the tax credit shall equal the amount of an exemption for surviving spouses of disabled veterans under the Tax-Property Article, § 7-208, of the State Code. (1985 Code, Art. 6, § 1-104.4) (Bill No. 79-95; Bill No. 17-10; Bill No. 48-10; Bill No. 118-15)

§ 4-2-316. Village Commons Community Center, Inc.

(a) Creation. There is a tax credit from County real property taxes levied on property owned by the Village Commons Community Center, Inc. (b) Time for filing application. An application for the tax credit created by this section shall be filed on or before October 1 prior to the tax year for which the credit is sought. If the application is filed after October 1, the credit shall be disallowed that year but shall be treated as an application for the tax credit for the next succeeding year. (c) Form of application. An application for the tax credit shall be submitted to the Controller on a form that the Office of Finance requires; be accompanied by a current certificate of good standing for the applicant from the State Department of Assessments and Taxation; and include any additional information the Controller believes necessary to determine whether the tax credit should be granted. (d) Grant of credit. The Controller shall grant the credit if the application meets the requirements of this section.



(1985 Code, Art. 6, § 1-104.7) (Bill No. 45-04; Bill No. 17-10; Bill No. 48-10; Bill No. 118-15)

SUBTITLE 4. CLEAN ENERGY LOAN PROGRAM

§ 4-2-401. Clean Energy Loan Program.

(a) Definitions. In this subtitle, the following words have the meanings indicated: (1) “Clean Energy Financing Agreement” means an agreement between a property owner and a Clean Energy Lender providing for the terms and conditions of a Clean Energy Loan. (2) “Clean Energy Lender” means a private lender providing a Clean Energy Loan. (3) “Clean Energy Loan” means any loan made by a private lender to a property owner under the Clean Energy Program. (4) “Clean Energy Loan Program Administrator” means any person or entity selected by the County to manage the Clean Energy Loan Program. (5) “Clean Energy Loan Obligation” means all indebtedness and obligations of a property owner to a Clean Energy Lender under a Clean Energy Financing Agreement. (6) “Commercial property” has the meaning stated in the Local Government Article, § 1-1101, of the State Code. (7) “Property owner” means an owner of commercial property as defined in this subsection. (b) Program. There is a Clean Energy Loan Program to finance energy efficiency projects and renewable energy projects with an electric generating capacity of not more than 100 kilowatts, as provided in the Local Government Article, §§1-1101 et seq., of the State Code. (c) Rules and regulations. The Controller may adopt rules and regulations to administer the Clean Energy Loan Program consistent with this subtitle. (d) Program Administrator. The County Executive may enter into an agreement with a private entity to administer the Clean Energy Loan Program. (e) Scope. Commercial property owners are eligible to participate in the Clean Energy Loan Program for loans greater than $25,000 for a term of up to 20 years. (f) Eligibility. In order to be eligible for a Clean Energy Loan, the property owner shall: (1) have a 100% ownership interest in the property located in Anne Arundel County for which improvements are proposed; (2) obtain an energy audit approved under program guidelines demonstrating that the energy savings projected to be obtained from the improvements over the life of the Clean Energy Loan equal or exceed the principal and aggregate interest to be paid over the term of the loan; (3) demonstrate that the most recent property tax bill has been paid for the property; (4) provide a copy of written notice to all current holders of a mortgage or deed of trust who have a priority recorded lien on the property and written proof of express consent to the loan as a priority lien by all current holders of a mortgage or deed of trust on the property; and



(5) establish that the owner of the commercial property is able to repay the loan based on criteria and methods set forth in §§ 12-127, 12-311, 12-409.1, 12-925, and 12-1029 of the Commercial Law Article of the State Code. (g) Qualifying improvements. The following improvements, either new or replacement, qualify as energy efficiency or renewable energy projects under the Clean Energy Loan Program: (1) solar energy equipment; (2) geothermal energy devices; (3) wind energy systems; (4) water conservation devices not required by law; and (5) any construction, renovation or retrofitting of commercial property to reduce energy consumption, including, high efficiency lighting and building systems, heating ventilation air conditioning (HVAC) upgrades, high efficiency boilers and furnaces, high efficiency hot water heating systems, combustion and burner upgrades, fuel switching, heat recovery and steam traps, building shell or envelope improvements, fenestration improvements, building energy management systems, and process equipment upgrades. (h) Qualifying costs. A Clean Energy Loan may be used to pay for all costs incurred by a property owner in connection with the qualifying improvements, including the cost of the energy audit; the design, installation, and construction of the qualifying improvements; energy savings or performance guaranty or insurance; and closing costs of the Clean Energy Loan. (Bill No. 68-14)

§ 4-2-402. Real property tax surcharge.

(a) Repayment of Loans. A property owner participating in the Clean Energy Loan Program shall repay the loan through a surcharge on their real property tax bill. (b) Calculation. The surcharge for a Clean Energy Loan shall include the Clean Energy Loan Obligation and any administrative costs incurred by the County which shall be the actual expenses incurred to administer the program. (c) Agreement. The property owner shall execute an agreement with the County and the Clean Energy Lender that will be recorded in land records, at the expense of the owner, which shall include: (1) the date the Clean Energy Loan was made to the property owner and the property became subject to the surcharge; (2) the term of the Clean Energy Loan and over which the surcharge will apply to the property; (3) the Clean Energy Loan Obligation and estimated County administrative costs for the first year; (4) the annual principal and interest amount for each year of the term of the loan, including any partial year prorated amounts; (5) prepayment requirements and any prepayment premium that may apply to a prepayable Clean Energy Loan; (6) agreement by the property owner to repay all Clean Energy Loan Obligations and the County’s administrative costs through a surcharge included on the owner’s real property tax bill due and payable on the same date as the real property tax bill;



(7) acknowledgement by the property owner that an unpaid Clean Energy Loan surcharge constitutes a first lien on the property that has priority over prior or subsequent liens in favor of private parties and that the surcharge will continue as a lien on the property from the date it becomes payable until the unpaid surcharge and interest and penalties on the surcharge are paid in full, regardless of a change in ownership of the property, whether voluntary or involuntary; (8) acknowledgement by the property owner and the lender that the County has no liability for the Clean Energy Obligation or any costs associated with the collection of amounts due under the Clean Energy Financing Agreement; and (9) acknowledgement by the property owner that an overdue surcharge shall be collected pursuant to § 4-1-105. (d) Default. In the event of default on the Clean Energy Loan surcharge, the lien will be collected pursuant to § 4-1-105. The County shall not incur any liability to the Clean Energy Lender or others in the event of default. (e) Payment to Clean Energy Lender. The County shall have no ownership of the surcharges collected except for administrative costs provided under this subtitle. The Controller shall pay all surcharge payments in any calendar month to the applicable Clean Energy Lender or the Program Administrator within 30 days after the end of the month in which such amounts are collected. The County shall have no obligation to make payments to any Clean Energy Lender with respect to any Clean Energy Loan Obligation other than that portion of surcharge actually collected from a property owner for the repayment of a Clean Energy Loan. Payments received from a property owner shall be credited first to all County taxes, assessments, and charges. (Bill No. 68-14)

§ 4-2-403. Financing.

Clean Energy Loans may be provided by any private lender and a Clean Energy Financing Agreement may contain any terms agreed to by the Clean Energy Lender and the property owner, as permitted by law, for the financing of Clean Energy Loans. The County may not finance or fund any loan under the program, shall serve only as a program sponsor to facilitate loan repayment by including the surcharge on the annual County real property tax bill for the property, and shall incur no liability for the loan. (Bill No. 68-14)

TITLE 3. PERSONAL PROPERTY TAX CREDITS AND EXEMPTIONS

Section 4-3-101. Credit – Foreign trade zones. 4-3-102. Exemption – Research and development. 4-3-103. Partial exemption – Machinery or equipment used to generate electricity,

steam, or hot or chilled water for sale.

§ 4-3-101. Credit – Foreign trade zones.



(a) Definition. In this section, "foreign trade zone" means a foreign trade zone or subzone established under federal law. (b) Scope. This section does not apply to operating personal property of a public utility. (c) Creation. There is a tax credit against County personal property taxes levied on personal property that is located in a foreign trade zone within the County. (d) Time for filing application. Application for the tax credit created by this section shall be filed on or before June 1 immediately before the first taxable year for which the tax credit is sought. If the application is filed after June 1, the credit shall be disallowed that year but shall be treated as an application for a tax credit for the next succeeding taxable year. (e) Form of application. An application for the tax credit shall be submitted to the Controller on forms that the Office of Finance requires; be under oath, containing a declaration preceding the signature of the applicant to the effect that it is made under the penalties of perjury provided for by the Tax-Property Article, § 1-201, of the State Code; and be accompanied by proof that the personal property satisfies the requirements of this section. (f) Calculation. The tax credit shall be calculated and credited based on the total personal property tax levied by the County on personal property satisfying the requirements of this section. (1985 Code, Art. 6, § 1-110) (Bill No. 87-01)

§ 4-3-102. Exemption – Research and development.

(a) Definition. In this section, "research and development" means basic and applied research in the sciences and engineering and the design, development, and governmentally-required pre-market testing of prototypes, products, and processes, but the term does not include market research, research in the social sciences or psychology or other non-technical activities, routine product testing, sales services, technical and non-technical services, or research and development of a public utility. (b) Authority. This section is pursuant to the Tax-Property Article, § 7-237, of the State Code, that authorizes a county to grant an exemption under that section from the County property tax imposed on certain research and development property. (c) Scope of personal property included. All machinery, equipment, materials, and supplies that are consumed in or used primarily in research and development are subject to an exemption from the County's personal property tax. The exemption applies to eligible personal property acquired or transferred into the County after December 31, 1994. (d) Calculation. The exemption granted under this section is equal to the balance of the assessment of the property. (e) Filing with State Department of Assessments and Taxation. Applications for tax exemption shall be filed with the State Department of Assessments and Taxation under regulations adopted by that Department. (1985 Code, Art. 6, § 1-109) (Bill No. 89-96)

§ 4-3-103. Partial exemption – Machinery or equipment used to generate electricity, steam, or hot or chilled water for sale.



(a) Creation. There is a partial exemption from County property taxes levied on personal property that is machinery or equipment used to generate electricity or steam for sale or to generate hot or chilled water for sale that is used to heat or cool a building under the Tax-Property Article, § 7-237, of the State Code. That partial exemption is subject to modification by the County in accordance with the Tax-Property Article, § 7-514, of the State Code. (b) Calculation. Personal property that is subject to the exemption described in subsection (a) shall be subject to the County property tax on: (1) 65% of its value for the taxable year beginning July 1, 2008; (2) 60% of its value for the taxable year beginning July 1, 2009; and (3) 55% of its value for the taxable year beginning July 1, 2010. (c) Expiration of County authority. Upon expiration of the authority of the County under the Tax-Property Article, § 7-514, of the State Code, to modify the partial exemption described in subsection (a), the percent of the assessment of any personal property that is subject to the exemption shall revert to the percent set forth in the Tax-Property Article, § 7-237, of the State Code. (d) Payment in lieu of taxes. (1) In accordance with the Tax-Property Article, § 7-514, of the State Code, the County Executive may negotiate an agreement for a payment in lieu of County real and personal property tax with the owner of a facility for the generation of electricity that is located in or locates in the County. (2) The negotiated agreement for payment in lieu of County real and personal property tax shall not be final unless approved by resolution of the County Council. (Bill No. 19-08)

TITLE 3A. TRANSFER AND RECORDATION TAXES

Section 4-3A-101. Real property transfer tax – Levied. 4-3A-102. Enabling legislation – Transfer tax. 4-3A-103. Recordation tax.

§ 4-3A-101. Real property transfer tax – Levied.

(a) Definitions. In this section, the following words have the meanings indicated. (1) “Consideration” means everything of value included in the actual price of real property conveyed, including: cash; bonds; stock; documents evidencing monetary value; choses in action; property, either real or personal; payment by way of fees, labor, or services; instruments of credit, including notes, notes secured by deeds of trust or mortgages; and assumption of liability for debt incurred by another, but not for current property taxes, or County or municipal charges. (2) “Estate” means every kind of interest in real property including fee simple estate, leasehold estate, limited estate, and legal and equitable interests in real property. (3) “Mortgage” includes a deed of trust made to secure the repayment of indebtedness.



(b) Exemptions. In addition to the exemptions provided by State law, the tax levied by this section does not apply to: (1) a transfer by or to the United States, the State, any political subdivision of the State, or any agency or instrumentality of the United States, the State, or a political subdivision; (2) a transfer by lease for a term of not more than seven years that is not perpetually renewable; (3) a transfer by mortgage, conditional sales contract, land installment contract, or other device, the purpose of which is to afford a security in real property rather than convey title to the property, except that the amount of the secured debt may be calculated as part of the consideration for a transfer by other instrument, such as a deed, where the security instrument secures part of the consideration; (4) a transfer by bona fide gift or without consideration; (5) a transfer under the last will and testament of a decedent or to the heirs or next of kin of a decedent under the laws of descent and distribution; or (6) a transfer of property partly within and partly without the County, to the extent of the property that is outside the County. (c) Amount of tax. A tax is levied on each transfer recorded among the land records in the County at a rate of one percent of the consideration paid or to be paid for the transfer. (d) Collection by Controller. The Controller shall collect the tax from the person offering the instrument for record. Payment of the tax shall be evidenced by the affixing to or stamping on the instrument offered for recordation a legend stating that the tax has been paid and the amount of payment. An instrument so executed shall be prima facie evidence that the tax has been paid. (e) Who is responsible for payment; sanctions for failure to pay. The tax levied by this section together with interest and penalties is from the time due and payable jointly and severally the debt of the legal and equitable transferor and transferee of the property. If a written instrument intending to effect a transfer subject to the tax levied by this section is recorded without the tax having been paid, the Controller shall assess the person liable for the payment for the amount of the tax due, plus interest at the rate of one percent for each month, or fractional part of a month, from the date when the written instrument was received for recordation, plus a civil penalty of 10% of the tax due. All taxes, interest, and penalties shall be paid to the Controller. (f) Certain leases. Whenever a lease required by law to be recorded evidences a transfer on which a tax would be levied by this section if the lease were offered for record and recorded, but the lease has not been recorded, an attornment agreement, memorandum of lease, assignment of lease, or other instrument giving or intended to give actual or constructive notice of the unrecorded lease, whether or not actually giving constructive notice in point of law, may not be received for recording until the original lease has been exhibited to the Controller and a tax paid in the same amount as would be payable on recording of the lease, together with whatever tax may be payable on the other instrument under this section. The tax applicable to a lease in accordance with this subsection is chargeable to the lessee. If it is required to be advanced by the party offering for record the other instrument referred to in this subsection due to the failure or refusal of the lessee to pay the amount due to the Controller on demand by that party, the amount due plus interest from the date of payment shall be recoverable by that party from the lessee in an action at law.



(g) Ground rents. The consideration for a perpetually renewable ground rent is the sum of the capitalization at six percent of annual ground rent and the actual consideration, other than the capitalization of the ground rent, paid or to be paid. (h) Lease for a term of years. The consideration for a lease for a term of years that is not perpetually renewable is the sum of the capitalization at 10% of the average annual rental over the entire term of the lease, including any renewable term, and the actual consideration other than rent paid or to be paid. If the average annual rental cannot be determined, the consideration shall be the greater of: (1) the capitalization at 10% of the sum of the minimum average annual rental ascertainable from the terms of the lease and 5% of the minimum average rental, plus the actual consideration other than rent paid or to be paid; or (2) the assessed value of the property covered by the lease multiplied by one and one-half. (i) Property as consideration. If all or part of the consideration for a transfer consists of other property, real or personal, the consideration represented by the other property is the value of the property, determined as follows: (1) the consideration represented by a full interest in property is the true, full value of the property; (2) the consideration represented by a life estate is the value of the life estate as determined in accordance with the regulations for federal estate tax adopted by the Internal Revenue Service; or (3) the consideration represented by a remainder or reversion after one or more life estates is the value remaining after determining the value of the whole and deducting from the whole the value of the preceding estates. (j) Powers of Clerk. To carry out and enforce this section and to collect the tax levied by this section, with the concurrence of the Controller, the Clerk may: (1) adopt rules and regulations consistent with this section to carry out and enforce this section, to collect fully the tax levied by this section, or to define or define further or construe this section; (2) compromise disputed claims in connection with the tax imposed by this section; (3) for good and sufficient cause, abate or remit interest and penalties; and (4) rebate and refund any taxes erroneously or improperly paid. (k) Prohibition. A person may not: (1) willfully obtain, or attempt to obtain the recording of a conveyance effecting a transfer taxable under this section without first having paid the tax; (2) knowingly make a false statement as to the amount or value of consideration; (3) willfully affix or attempt to affix to any document a forged or counterfeit legend indicating that the tax levied by this section has been paid; (4) willfully violate any of the provisions of this section or the rules or regulations, adopted under this section; or (5) willfully participate or aid in any manner in the evasion of the tax imposed by this section. (1985 Code, Art. 6, § 7-101) (Bill No. 29-12)

State Code reference – Local Government Article, §§ 10-313 and 10-314; Tax-Property Article, §§ 13-401 et seq.



§ 4-3A-102. Enabling legislation – Transfer tax.

The County Council of Anne Arundel County may impose a tax on every written instrument conveying title to real property or a leasehold interest in real property, offered for record and recorded among the land records in Anne Arundel County subject to the same conditions and procedures as the State Transfer Tax imposed under the Tax-Property Article, Title 13, Subtitle 2, of the State Code, provided that the maximum rate of tax imposed under the provisions of this section shall not exceed 1% of the actual consideration paid or to be paid for the conveyance of title, and provided that revenues derived from this County tax shall be expended as provided by the County budget. The condition in the Tax-Property Article, § 13-209, of the State Code, relating to the use of transfer tax funds to pay principal and interest on certificates of indebtedness issued pursuant to the “Outdoor Recreation Land Loan of 1969” or for funding of projects under “Program Open Space” do not apply to revenues derived from the County tax. The tax shall be collected by the Controller. (1985 Code, Art. 6, § 7-101.2) (Bill No. 29-12)

Editor’s note – This section was transferred to the Public Local Laws of Maryland (Article 2 - Anne Arundel County) by 1985 Md. Laws, Ch. 8, § 10. This section formerly appeared as Article 81, § 278B, of the State Code. With the revision of the tax laws through the Tax-Property Article of the State Code, various local provisions were transferred to the public local laws for the appropriate county. This section was added as § 17-711A to the 1967 County Code, and then recodified as Article 6, § 7-101.2 in the 1985 County Code.

§ 4-3A-103. Recordation tax.

(a) Rate. The rate of tax applicable to instruments recorded with the Clerk of the Circuit Court for the County is as follows: (1) on instruments conveying title to property, for each $500 or fractional part of $500 of the actual consideration paid or to be paid, $3.50; and (2) on instruments securing a debt for each $500 of the principal amount of the debt secured, $3.50. (b) Imposition. The recordation tax is imposed on all instruments of writing that secure repayment of debt created by the sale of bonds authorized under Economic Development Article, Title 12, Subtitle 1, of the State Code. (c) Collection. The tax on instruments recorded with the Clerk of the Circuit Court shall be collected by the Controller prior to recordation. (1985 Code, Art. 6, §§ 7-102, 7-103) (Bill No. 14-95; Bill No. 35-07; Bill No. 29-12)

State Code reference – Tax-Property Article, § 12-103.

TITLE 4. INCOME TAX

Section 4-4-101. Income tax.

§ 4-4-101. Income tax.



An annual income tax of 2.50% of an individual’s Maryland taxable income is levied on residents of the County. (1985 Code, Art. 6, § 7-201) (Bill No. 50-11; Bill No. 62-15)

State Code reference – Tax-General Article, § 10-106.

Editor’s note – Section 1 of Bill No. 62-15 reduced the annual income tax rate to 2.50%. Section 2 of Bill. No. 62-15 provides that this reduction shall take effect January 1, 2016.

TITLE 5. ADMISSIONS AND AMUSEMENT TAX

Section 4-5-101. Levied.

§ 4-5-101. Levied.

(a) Imposition. Pursuant to the authorization of the Tax-General Article, §4-102(a)(1), of the State Code, a tax is imposed on the gross receipts derived from any admissions and amusement charge as defined in the Tax-General Article, §4-101(b), of the State Code, at the rate of 10%, except as this rate may be limited under the Tax-General Article, §4-105(b), of State Code, and except that gross receipts derived from a charge for admission to any moving picture theater shall be taxed at the rate of 7.5%. (b) Additional tax. Pursuant to the authorization of the Tax-General Article, § 4-102(a)(2), of the State Code, an additional tax is imposed on reduced charges or free admissions as set forth in the Tax- General Article, §4-105(f), of the State Code. (c) Exemptions. In addition to the exemptions provided in the Tax-General Article, § 4-103, of the State Code, the following are exempt from the admissions and amusement tax: (1) the gross receipts of a not-for-profit community association or not-for-profit community theater group that, whether or not incorporated, is organized and operated to promote the general welfare of the community it serves if the net earnings of the association or group do not inure to the benefit of any stockholder or member of the association or group and the gross receipts inure exclusively to the benefit of the association or group and are used exclusively for community or civic purposes; and (2) the gross receipts of a not-for-profit association or group that, whether or not incorporated, is organized and operated primarily to sponsor, support, or otherwise promote athletic activities if the net earnings of the association or group do not inure to the benefit of any officer, stockholder, or member of the association or group. (1985 Code, Art. 6, §§ 7-301, 7-302) (Bill No. 9-92; Bill No. 12-07)

State Code reference – Tax-General Article, §§ 4-101 - 4-105.

TITLE 6. TAXES ON SERVICES AND COMMODITIES

Section 4-6-101. Definitions.



4-6-102. Recordkeeping. 4-6-103. Fuel tax. 4-6-104. Gas, electricity, steam, and telephone tax. 4-6-105. Hotel occupancy tax. 4-6-106. Mobile home space tax. 4-6-107. Parking lot and garage tax. 4-6-108. Prohibitions.

§ 4-6-101. Definitions.

In this title, the following words have the meanings indicated. (1) "Collecting authority" means the Controller for taxes generated within the County and outside the City of Annapolis and, for taxes generated within the City of Annapolis, the collector and treasurer of the City of Annapolis. (2) "Person" has the meaning stated in § 1-1-101 of this Code and, in addition, means a society, club, joint stock company, corporation estate, assignee, referee, or any other person acting in a fiduciary or representative capacity and any other group or combination of individuals acting as a unit. (1985 Code, Art. 6, § 7-401)

§ 4-6-102. Recordkeeping.

(a) Requirement. Each taxpayer shall keep complete and accurate records of all payments and receipts for a taxable service or commodity and the tax collected and all invoices and such other pertinent records and documents as are necessary to determine the amount of tax due. (b) Availability. Records and other documents shall be available at all times during normal business hours for inspection and examination by the Controller, the collecting authority, or the duly authorized representative, agent, or employee of the Controller or collecting authority. (c) Failure to keep records. If a taxpayer fails to keep records from which a tax imposed by this subtitle may be accurately computed, the Controller or collecting authority may make use of a factor developed by surveying other taxpayers of the same type or otherwise compute the amount of tax due. There is a rebuttable presumption that the computation is correct. (1985 Code, Art. 6, § 7-402)

§ 4-6-103. Fuel tax.

(a) Definitions. In this section, the following words have the meanings indicated. (1) "Fuel" includes liquefied petroleum gas, anthracite coal, bituminous coal, and all grades or classes of oils used as fuel. (2) "Seller" means a person who sells fuel through an order placed within the County and delivers fuel within the County in a vehicle owned or controlled by that person or by a contract carrier.



(3) "User" means a person who purchases or acquires the fuels taxed under this section for a purpose other than to resell the fuel either as is or as a component part of a product produced for sale. (b) Scope. The tax levied in this section does not apply to the sale, use, or consumption of fuel: (1) in a residential dwelling unit, except an apartment house hotel, motel, trailer park, and any other multiple-dwelling place that is rented or leased; (2) to propel boats, railroad vehicles, aircraft, motor vehicles, or mobile equipment used in construction, including cranes, derricks, and bulldozers; (3) by nonprofit hospitals, nonprofit religious, nonprofit charitable, or nonprofit educational institutions or organizations for use in carrying on the work of the hospital, institution, or organization; (4) by the United States of America except instrumentalities or agencies of the United States of America that are subject to the taxing power of the County; (5) by the State or any of its political subdivisions or any agencies of the State or any of its political subdivisions; (6) to any purchaser who is regularly engaged in the sale or distribution of the fuel for resale by that purchaser or to any purchaser for use or consumption beyond the boundaries of the County; or (7) in the manufacture, generation, refining, or processing of artificial or natural gas, electricity, steam, liquefied petroleum gas, anthracite coal, bituminous coal, or the various grades or classes of oil, when those fuels are manufactured, generated, refined, or processed for sale. (c) Tax rate. A tax on the sale, use, or consumption within the County of the following fuels is levied at the following rates: liquefied petroleum gas, $0.015 per gallon; bituminous coal, $2 per ton; anthracite coal, $4 per ton; and all grades or classes of oils used as fuel, including blends or compounds of various grades or classes of oil, $0.02 per gallon. (d) Seller. Each seller shall collect the tax levied by this section from the purchaser, file a return, and remit the tax levied directly to the Controller by the 25th day of the month after the month in which the fuel was sold. The tax levied by this section is due and payable when the sale of the fuel is made, regardless of when the purchase price is paid. A seller who fails to collect or remit to the Controller the tax levied by this section is liable for the tax. A seller may not hold out or advertise that the seller will absorb the tax imposed by this section or make a refund of the tax. A seller has the same right against the purchaser for the collection of the tax as exists for the collection of the sales price of the fuel. (e) User. A person who uses or consumes a fuel subject to the tax levied by this section who has not paid the tax to a seller shall file a return and remit the tax directly to the Controller by the 25th day of the month next succeeding the month in which the fuel was used or consumed. A person who uses fuels which are produced, mined, refined, or manufactured by the user is responsible for the payment of the tax levied by this section to the same extent as if the fuels had been purchased from a seller. (f) Failure to pay tax when due. A taxpayer who fails to file a return or remit the tax levied by this section within the time required shall be assessed the amount of tax due, plus interest at the rate of 1% per month and a penalty of 20% of the tax due. (g) Refunds.



(1) If a taxpayer is unable to collect accounts receivable in connection with which the tax levied by this section has already been remitted by the taxpayer to the Controller, and the accounts have been charged off as worthless during a taxable year, the taxpayer is entitled to a refund of the amount of tax paid as to the worthless accounts if the refund is applied for within three years after the date of payment of the tax. (2) If a sale on which the tax has been paid is rescinded or canceled, the seller shall refund to the purchaser the amount of tax paid. Whenever a seller has refunded a tax paid by a purchaser, or whenever a taxpayer has erroneously, illegally, or unconstitutionally paid the tax levied by this section to the Controller, the Controller shall refund the tax if a refund is applied for in writing within three years after the payment of the tax. (h) Lien. The tax levied by this section, and interest and penalties on the tax, are a lien on the property of the person liable to pay tax from and after the time when notice has been given that the tax is due and payable as provided in this section. Notice of the lien shall be filed by the Controller with the Clerk of the Circuit Court of the County in which the property is located. The lien has the full force and effect of a lien of judgment. Unless another date is specified by law, the lien arising at the date of nonpayment is a lien of judgment until paid. (1985 Code, Art. 6, § 7-407)

§ 4-6-104. Gas, electricity, steam, and telephone tax.

(a) Scope. The taxes levied by this section do not apply to: (1) sales to or use by the United States of America except instrumentalities or agencies of the United States of America that are subject to the taxing power of the County; (2) sales to or use by the State, its agencies, or political subdivisions; or (3) sales to or use by a nonprofit hospital or a nonprofit religious, charitable, or educational institution or organization for use in carrying on the work of the hospital, institution, or organization. (b) Local exchange service. (1) In this subsection, the following words have the meanings indicated: (i) "Combined gross income" means the combined gross income of all homeowners and all individuals actually residing in the same dwelling, except individuals whose contributions, reasonably apportionable towards the cost of upkeep, maintenance, and repair of the dwelling, are in the form of fixed rental charges. (ii) "Gross income" includes total gross income from all sources, including gifts, and whether or not included in the definitions of gross income for federal or State income tax purposes, but the term does not include the amount of old age, survivors, or disability benefits received under the Social Security Act or under the Railroad Retirement Act. (iii) "Homeowner" means each individual who actually resides in a dwelling in which the individual has a legal interest, including a life estate, whether as sole owner, joint tenant, tenant in common, or tenant by the entireties. (2) The tax levied by this subsection does not apply to an individual who is at least 65 years old or to an individual who receives disability benefits as a result of a finding of permanent and total disability under the Social Security Act, Railroad Retirement Act, or any similar act adopted by the federal government, or by any state, county, or municipal government, if the combined gross income of the individual is not in excess of $8,000 for the calendar year immediately preceding the fiscal year application.



(3) There is levied a tax on sales of local exchange service for the transmission of local telecommunications originating within the limits of the County. The rate of tax is 8% on the gross sales price for business and residence local exchange telephone lines or trunks, centrex exchange access lines, and local telecommunications messages. For all other sales of local exchange service, there is no tax imposed. (c) Gas, electricity, and steam. (1) In this subsection, the following words have the meanings indicated: (i) "fiscal year" means the County's fiscal year; (ii) "meter used in a manufacturing activity" means a device that measures the delivery of gas or electricity and a majority of the gas or electricity is used for manufacturing that is exempt under the Tax-General Article, § 11-210(b), of the State Code, from a sales and use tax and for which a completed current form ST-206 is on file with the public utility distributing the gas or electricity; (iii) "rate schedule" means a schedule defined by the Baltimore Gas and Electric Company's tariff schedules. (2) The taxes levied by this subsection do not apply to residential use of artificial or natural gas and electricity. (3) There is levied a tax on commercial and industrial use of artificial or natural gas, electricity, and steam delivered in the County through pipes, wires, or conduits, that is taxable to the consumer. (4) The rate of tax on use of gas delivered by a local distribution utility operating within the County is $0.008 per therm on gas delivered to a meter used in a manufacturing activity that is on the rate schedule known as Interruptible Schedule 37 and $0.020 per therm on all other deliveries. A taxpayer for whom deliveries are made to a meter or meters used in a manufacturing activity on a rate schedule other than Interruptible Schedule 37 and who utilizes more than 200,000 therms of gas in a fiscal year that is billed under a separate utility account at a single service location may apply to the Controller, on forms provided by the Controller, within 180 days of the end of the fiscal year, for a rebate of taxes paid during the fiscal year that exceed the product of the number of therms of gas delivered in the fiscal year multiplied by a rate of $0.008 per therm. (5) The rate of tax on use of electricity delivered by a local distribution utility operating within the County is $0.0020 per kilowatt hour on electricity delivered to a meter used in a manufacturing activity that is on rate schedule P or GLP and $0.0025 per kilowatt hour on all other deliveries. A taxpayer for whom deliveries are made to a meter or meters used in a manufacturing activity on a rate schedule other than P or GLP and who utilizes more than 3,000,000 kilowatt hours of electricity in a fiscal year that is billed under a separate utility account at a single service location may apply to the Controller, on forms provided by the Controller, within 180 days of the end of the fiscal year, for a rebate of taxes paid during the fiscal year that exceed the product of the number of kilowatt hours of electricity delivered in the fiscal year multiplied by a rate of $0.0020 per kilowatt hour. A taxpayer for whom deliveries are made to a meter or meters used in a manufacturing activity that are billed under a separate utility account at a single service location may apply to the Controller, on forms provided by the Controller, within 180 days of the end of the fiscal year, for a rebate of taxes paid in excess of $100,000 in a fiscal year. (6) The rate of tax on use of steam is $160 on each 1,000,000 pounds of steam sold.



(d) Collection. (1) The tax shall be collected and remitted to the County by each utility operating within the County selling or delivering within the County a taxable service or commodity to a consumer except that, if the utility does not bill the consumer for the taxable service or commodity, the tax shall be collected and remitted by the person responsible for billing the consumer for the taxable service or commodity. (2) If a consumer receives a taxable utility service or commodity on which the tax has not been collected as required in subsection (d)(1), the consumer shall remit the tax to the County within 25 days of the succeeding calendar month in which the utility service or commodity was received. (3) Each utility or person responsible for collecting and remitting a tax shall report and remit the tax under oath directly to the Controller on forms supplied by the Controller not later than the 25th day of the second succeeding calendar month. (e) Inability to collect from consumer. If after a diligent effort a utility or person responsible for collecting and remitting a tax is unable to collect the tax from the consumer, the utility or other person shall make available, on request, to the Controller, the name and address of the consumer, the nature of the utility service or commodity sold, the amount paid for the utility service or commodity, and the date on which paid. On receipt of the information, the Controller shall take the necessary steps to collect the tax from the consumer. (f) Failure to file return or remit tax. A utility, a person responsible for collecting and remitting a tax, or a consumer who fails to file a return or remit the tax levied by this section within the required time limits shall be assessed by the Controller the amount of tax due, plus interest at the rate of 1% each month and a penalty of 20% of the tax due. (g) Rules and regulations; disputes. The Controller may adopt rules and regulations necessary to ensure the collection of the taxes levied by this section. In cases involving disputes, the Controller is the final administrative authority. (1985 Code, Art. 6, § 7-406) (Bill No. 106-87; Bill No. 12-95; Bill No. 1-99; Bill No. 17-00; Bill No. 27-02)

§ 4-6-105. Hotel occupancy tax.

(a) Definitions. In this section, the following words have the meanings indicated. (1) “Additional rent” means the rent paid by an occupant to a room remarketer that is in excess of the net rent. (2) “Collecting authority” means the County Controller except as provided in subsection (k). (3) (i) “Hotel” means a facility that offers sleeping accommodations to the transient public. (ii) “Hotel” includes a motel, inn, bed and breakfast home or inn, rooming or guest house, and tourist home. (iii) “Hotel” does not include a bed and breakfast home, rooming or guest house, or tourist home that has fewer than three bedrooms for the lodging of occupants. (4) “Hotel owner or operator” means a person who possesses or has an ownership interest in a hotel or is engaged in the business of operating a hotel. (5) “Net rent” means the rent received by a hotel owner or operator from a room remarketer.



(6) “Occupant” means a person who uses or occupies a room in a hotel. (7) (i) “Rent” means the consideration paid for the use or occupancy of a room in a hotel in the County. (ii) “Rent” includes both the “net rent” and the “additional rent” when the use or occupancy of a room is reserved, booked, brokered, or otherwise arranged for by a room remarketer and the full amount of the rent is not paid by the occupant directly to the hotel owner or operator. (iii) “Rent” includes charges for services and booking fees that are a condition of use or occupancy and any amount for which credit is allowed by the hotel owner or operator or room remarketer to the occupant. (iv) “Rent” does not include charges for optional services provided by the hotel to the occupant that are in addition to the charge for use or occupancy and that are set forth separately on the bill presented to the occupant. (8) “Room remarketer” means a person, other than the owner or operator of a hotel, who has the right, access, ability or authority, through an internet transaction or any other means, to offer, reserve, book, arrange for, remarket, distribute, broker, or resell rooms for which use or occupancy is subject to the tax levied under this section. (b) Levy and amount of tax. There is a hotel occupancy tax levied on the rent paid for the use or occupancy of a room in a hotel in the County. The rate of the tax is 7% of the rent. (c) Calculation and collection; no room remarketer. If the full amount of the rent is paid by the occupant directly to the hotel owner or operator, the hotel owner or operator shall collect the tax from the occupant and remit the tax to the collecting authority as provided in subsection (g). (d) Calculation and collection; room remarketer. If the use or occupancy of a room is reserved, booked, or otherwise arranged for by a room remarketer and the full amount of the rent is not paid by the occupant directly to the hotel owner or operator, the room remarketer shall: (1) collect the tax from the occupant based on the net rent and remit the tax to the hotel owner or operator who shall remit it to the collecting authority as provided in subsection (g); and (2) collect the tax from the occupant based on the additional rent and remit the tax to the collecting authority as provided in subsection (g). (e) Exemption for use or occupancy of 90 or more days. The tax does not apply to the rent paid for the use or occupancy of a room in a hotel that continues for 90 or more consecutive days, provided that this exemption does not apply to a room remarketer that offers, reserves, books, arranges for, remarkets, distributes, brokers, or resells the room for use or occupancy by others. (f) Registration. A hotel owner or operator or room remarketer that offers, reserves, books, arranges for, remarkets, distributes, brokers, or resells rooms for which use or occupancy is subject to the tax levied under this section shall register with the collecting authority on the form prescribed by the collecting authority. (g) Remittance and reports. The tax collected by a hotel owner or operator or room remarketer shall be remitted to the collecting authority no later than the 25th day of each month. The hotel owner or operator or room remarketer shall at the same time file with the collecting authority a return on forms prescribed by the collecting authority that sets forth the amount of



taxes collected during the preceding period and such other information as the collecting authority may require. (h) Failure to remit or collect tax; failure to register. (1) A hotel owner or operator or room remarketer that fails to collect, remit, or file a return for the tax levied by this section within the time prescribed shall be assessed the amount of tax due, interest at the rate of 0.5% for each month or fraction of a month, and a penalty of 10% of the tax due. The interest and penalty shall be collected as part of the tax. (2) A hotel owner or operator or room remarketer that fails to register as required by subsection (f) shall be subject to a civil penalty of $1,000 in addition to any other amount owed under this subsection. (i) Refunds. If a taxpayer has erroneously, illegally, or unconstitutionally paid the tax levied by this section, the collecting authority shall refund the tax if the refund is applied for in writing within three years after payment of the tax, and if there is good and sufficient grounds for the refund. The application shall be in the form approved by the collecting authority, signed by both the taxpayer and the proper officer of the hotel owner or operator or room remarketer, and submitted to the collecting authority. (j) Purchaser or assignee of hotel. Not less than 10 days before taking possession or control of a hotel that is subject to the tax levied by this section, the purchaser, transferee, or assignee shall notify the collecting authority by certified mail of the sale, transfer, conveyance, or assignment. The notice shall set forth the name and mailing address of the purchaser, transferee, or assignee, and the anticipated date of taking possession or control. If notice to the collecting authority is not provided or if the collecting authority informs the purchaser, transferee, or assignee that a possible claim for taxes exists, the sums of money, property, or choses in action, or other consideration in which the purchaser, transferee, or assignee has an interest are subject to a first priority, right, and lien to the County, or the Mayor and Aldermen of the City of Annapolis, as appropriate, for the tax. The purchaser, transferee, or assignee is liable to the extent of the amount of the claim for unpaid taxes due under this section. (k) Collecting authority. Except as otherwise provided by an agreement executed in accordance with this subsection, the collecting authority for the tax levied by this section is the County Controller. For the tax levied on the occupancy of hotels located in the City of Annapolis, the County may enter into an agreement with the Mayor and Aldermen of the City of Annapolis delegating to the City of Annapolis the authority to act as collecting authority. (Bill No. 69-11)

§ 4-6-106. Mobile home space tax.

(a) Definitions. In this section, the following words have the meanings indicated. (1) "Mobile home" means a portable structure or vehicle on wheels constructed and designed so as to permit occupancy for dwelling or sleeping purposes. (2) "Mobile home park" means a site on which two or more mobile homes occupied for dwelling or sleeping purposes are located, regardless of whether a charge is made for the accommodation. (3) "Mobile home space" means a site in a mobile home park designed for the accommodation of one mobile home. (b) Amount of tax. There is a tax of 7.5% of the sum paid for the rental of a mobile home space in a mobile home park, not to exceed $25 a month.



(c) Collection. The owner or operator of the mobile home park shall collect the tax from the person renting the space in the mobile home park and shall remit the tax to the Controller on or before the 25th day of the month immediately following the month in which the tax is collected. If the tax is remitted later than the 25th day, the operator or owner shall remit with it a penalty equal to 10% of the tax remitted plus interest at the rate of 0.5% for each month or portion of a month for which payment is overdue. (1985 Code, Art. 23, §§ 1-101, 1-310) (Bill No. 64-90; Bill No. 37-98; Bill No. 23-04)

§ 4-6-107. Parking lot and garage tax.

(a) Definitions. In this section, the following words have the meanings indicated. (1) "Motor vehicle" means any self-propelled vehicle. (2) "Park" includes the parking, storing, housing, and keeping of a motor vehicle. (3) "Parking lot" means an outdoor area or space on which more than two motor vehicles may be parked, stored, housed, or kept for a consideration. (4) "Vehicle" means any device in, on, or by which any individual or property is or might be transported or towed on a road. (b) Scope. The tax levied by this section does not apply to parking lots and garages in the City of Annapolis, to publicly owned metered parking spaces, or to County-owned parking garages. (c) Amount of tax. There is levied on the privilege of parking a motor vehicle in a garage or on a parking lot in the County a tax of $0.60 for each motor vehicle parked for each 24-hour period or fraction of a 24-hour period. If a motor vehicle is parked in a garage or on a parking lot for which a charge is made on a weekly or monthly basis, or on some basis other than a 24-hour period, the amount of tax shall be computed by multiplying $0.60 by the total number of days in the period of time for which the charge is made. (d) Collection by owner or operator. Each owner or operator of a parking lot or garage shall collect the tax levied by this section at the time of and in addition to other charges made for the parking of the motor vehicle and shall remit the tax not later than the 25th of each month to the Controller. (e) Violation. A taxpayer who fails to file a return or remit the tax levied by this section within the time prescribed shall be assessed the amount of tax due, plus interest at the rate of 0.5% for each month and a penalty of 10% of the tax due. (1985 Code, Art. 6, § 7-404) (Bill No. 8-86; Bill No. 11-99)

§ 4-6-108. Prohibitions.

A person may not willfully fail to collect a tax levied by this subtitle, willfully fail to remit to the Controller or the collecting authority the tax imposed when due, willfully fail to file a return required in connection with the tax when due, willfully make any false statement or misleading omission in any return, or willfully fail to keep complete and proper records as required by law. (1985 Code, Art. 6, § 7-408)

State Code reference – Local Government Article, §§ 10-313 and 10-314.



TITLE 7. SPECIAL COMMUNITY BENEFIT DISTRICTS, SHORE EROSION CONTROL DISTRICTS, AND WATERWAYS

IMPROVEMENTS DISTRICTS

Section Subtitle 1. General Provisions

4-7-101. Provisions relating to all districts. 4-7-102. Expenditure. 4-7-103. Budgets.

Subtitle 2. Special Community Benefit Districts 4-7-201. General provisions. 4-7-202. Procedure for establishment of district. 4-7-203. Amendment, modification, dissolution of district. 4-7-204. Districts established. 4-7-205. Rate of tax.

Subtitle 3. Shore Erosion Control Districts 4-7-301. Procedure for establishment of district. 4-7-302. Amendment, modification, dissolution of district. 4-7-303. Districts established. 4-7-304. Rate of tax. 4-7-305. Emergency funds.

Subtitle 4. Waterways Improvement Districts 4-7-401. Procedure for establishment of district. 4-7-402. District council. 4-7-403. Financing waterways improvement projects. 4-7-404. Amendment or modification of district. 4-7-405. Abolition of district; alternative. 4-7-406. Districts established.

SUBTITLE 1. GENERAL PROVISIONS

§ 4-7-101. Provisions relating to all districts.

(a) Definition. In this title, "owner" has the meaning stated in § 1-1-101 and, in addition, means each person in whose name an account with respect to a parcel of real property stands in the records of the Supervisor of Assessments for the County when a petition is submitted under this title. (b) Signatures. A person is entitled to one signature for each tax account with respect to a lot or parcel of real property within a district for which that person is an owner. The signature of the co-owners is required to constitute the signature of the owner of the property. An authorized officer of a corporation or other business entity may sign on behalf of the entity. (c) Advertising. The County Council shall give notice by public advertisement of a proposed district at least once a week for four weeks in at least one newspaper of general circulation in the County. Costs of advertising to establish, amend, modify, or dissolve a district shall be borne by the property owners in the district.



(d) Administration by civic or community association. Except as otherwise provided for a particular district, the administration of the district shall be conducted by a civic or community association that is an incorporated association and that provides for membership for each property owner in the district. If more than one association seeks to administer the same district, the district shall be administered by the civic or community association that presents to the Budget Officer a petition that is signed by a majority of the property owners in the district and that supports administration of the district by that association. (e) Administrative charge. An administrative charge of 5% of the taxes collected shall be withheld by the Controller from each district's disbursement and shall be paid over to the general fund of the County. The administrative charge shall not be less than $100 nor more than $2,000 for a district's fiscal year. (f) Bond. The Treasurer or other fiscal officer of each community association administering a special community benefit district, a shore erosion control district, or a waterway improvement district shall file with the Controller a bond in an amount not less than the total amount of the funds budgeted to be disbursed to the community association plus the balance held by the community association. The bond shall be in a form approved by the Controller conditioned on the faithful performance of duties by the Treasurer or other fiscal officer. (g) Special account. The Controller shall deposit the tax collections from the districts in a special account and shall release the funds only as provided in this title. (h) Collection. A tax that is assessed and levied by the County Council in an ordinance shall be collected as provided in § 1-9-101 of this Code. (1985 Code, Art. 6, §§ 2-101, 2-102, 2-103, 2-107, 2-108, 3-101, 3-102, 3-103, 3-106, 3-107, 3-108, 4-101, 4-102, 4-103, 4-107, 4-108) (Bill No. 17-88; Bill No. 111-93; Bill No. 17-00)

§ 4-7-102. Expenditure.

Moneys received from taxes collected in the districts shall be spent in the district from which the taxes were collected for the purposes of the district and for the purposes for which appropriations have been made in the budget adopted by the County Council. (1985 Code, Art. 6, §§ 2-105, 2-108, 3-105, 3-107, 4-108)

§ 4-7-103. Budgets.

(a) Preparation and submission by Association. Unless otherwise provided by law, budget requests for a special community benefit district, shore erosion district, or a waterway improvement district shall be prepared by the board of directors of the civic or community association administering the expenditure of the funds and be submitted to the property owners for their comments not later than December 31 of each year or any other date approved by the Office of the Budget, but in no event later than January 14. Final budget requests shall be submitted to the Office of the Budget on or before January 31 of each year and conform to the requirements of the Office of the Budget. (b) Contents of Association's budget. Each budget request shall provide a detailed listing of the purposes to which the funds are to be applied; for the County's collection of the applicable administrative charge; for the appropriation of the unencumbered or unexpended surplus of the district's taxing district accounts; and the rate of the district tax.



(c) County budget. If the County has authorized the incurrence of indebtedness for the purpose of implementation of a particular project, the Office of the Budget shall include in the annual budget proposed for the district the tax levy required to pay off the indebtedness incurred and shall ensure timely repayments. (1985 Code, Art. 6, §§ 3-106, 4-107, 8-106) (Bill No. 17-88; Bill No. 31-95; Bill No. 12-02)

State Code reference – For audit provisions, see Local Government Article, §§ 16-305 through 16-308.

SUBTITLE 2. SPECIAL COMMUNITY BENEFIT DISTRICTS

§ 4-7-201. General provisions.

(a) Purchase of property. A purchase of real property by a special community benefit district shall be authorized by a majority vote of the property owners within the special community benefit district. (b) Insect and pest control as purpose in each district. Each special community benefit district listed in § 4-7-204 includes insect and pest control as a purpose in addition to any other purpose. (c) Special police officers. If a special community benefit district includes a special police officer within its purpose, the officer is not an agent, servant, or employee of the County unless acting directly under the supervision of a regular full-time patrolman or officer of the Police Department. If the purpose of a district includes security patrols or the protection of community, private, or public property within a district by special policies officers, such security or protection may be provided by special police officers commissioned in accordance with the Public Safety Article of the State Code, regular police officers on secondary employment, or certified security guards employed by a security guard agency licensed by the State of Maryland. (1985 Code, Art. 6, §§ 2-102, 2-104.1; Art. 18, § 3-101) (Bill No. 77-13)

§ 4-7-202. Procedure for establishment of district.

(a) By County Council. The County Council may establish special community benefit districts for residential and non-residential areas in the County, furnish and provide special privileges or benefits to persons or property in the districts, and levy special taxes on property in the districts receiving the special benefit to pay the costs of furnishing, providing, and maintaining the special privileges or benefits. (b) Petition. A district may not be established unless a petition is signed by the owners of a majority of the properties in the proposed district whose property will be affected by the creation of the district. (1985 Code, Art. 6, § 2-103) (Bill No. 122-15)

§ 4-7-203. Amendment, modification, dissolution of district.

(a) Generally. The County Council, by ordinance, may amend, modify, or dissolve an existing special community benefit district. (b) Requirements. The County Council may amend or modify the purposes of any district if it determines that an emergency exists and that immediate action is required to permit a



district to abate the emergency. Otherwise, an existing district may not be amended, modified, or dissolved unless a petition is signed by the owners of a majority of the properties in the existing district whose property will be affected by the amendment, modification, or dissolution of the district. (c) Adding area to the district. Where a proposed amendment will have the effect of adding a new area to an existing district, the petition shall be signed by the owners of a majority of the properties in the new area as well as by the owners of a majority of the properties in the existing district. (d) Contracts and outstanding obligations. The County Council may not make an amendment or modification to an existing district, or dissolve an existing district if the effect of the amendment, modification, or dissolution is to impair an outstanding obligation of the district or a contract to which the district is a party or a beneficiary. (e) Dissolution. An ordinance dissolving an existing special community benefit district shall provide for an equitable division of assets belonging to the district among the persons who own property in the district on the effective date of the ordinance dissolving the district. Unencumbered and unexpended funds remaining in the district account on the effective date of the ordinance dissolving the district shall be distributed to the current property owners of the district proportionately on the same basis as the special community benefit tax was most recently collected. (1985 Code, Art. 6, § 2-109) (Bill No. 9-90)

§ 4-7-204. Districts established.

(a) Generally. There are established within the County the following special community benefit districts. (b) Amberley Special Community Benefit District. (1) The Amberley Special Community Benefit District consists of the community of Amberley, the limits of which are set forth on the following plats recorded among the land records of the County: Amberley (Plat 1, formerly Hollywood Acres) recorded in Liber 22 at Folio No. 34, as Plat Number 1040; Amberley (Plat 4, revision of lots 68-71, Block A, Plat No. 2) recorded in Liber 29 at Folio No. 16 as Plat Number 1452; Amberley (Plat 2, formerly Hollywood Acres) recorded in Liber 22, at Folio No. 36 as Plat Number 1041; Amberley (Plat 3, formerly Hollywood Acres) recorded in Liber 22, at Folio No. 22, at Folio No. 38, as Plat Number 1042; and Amberley (Plat 5) near St. Margarets recorded in Liber 40 at Folio No. 21, as Plat Number 2196. (2) The district is established for the purpose of acquiring the property lying easterly of, adjacent and contiguous to St. Margaret's Road and Holly Drive as shown on a plat of a subdivision entitled "Plat 5 Amberley near St. Margarets," that property also being lots 1 through 11, inclusive, as shown on the aforesaid plat recorded among the land records of the County, in Liber 40, at Folio No. 21, the properties to be acquired and used as parkland for the benefit of the residents and property owners in the district. (3) The special community benefit taxes collected within the district and related to the purpose set forth in paragraph (2) of this subsection shall be used by the Amberley Community Association, Inc., or other body administering the affairs of the district, to defray the costs incurred or associated with the acquisition of the above-described property, including repayment of the loan, interest, taxes, and assessments as applicable, attorneys’ fees, settlement



costs, insurance, and maintenance expenses. On repayment of the loan the special community benefit taxes related to the purpose set forth in paragraph (2) of this subsection shall be reduced to the amount required annually to defray the costs of taxes or assessments as applicable, insurance, and maintenance expenses. (4) The district is also established for the purpose of maintaining and improving all community-owned property, other than community piers, and providing for the administrative expenses incidental to carrying out this purpose, including insurance costs and the repayment of any loans and interest thereon. (c) Annapolis Roads Special Community Benefit District. (1) The limits of the Annapolis Roads Special Community Benefit District are the subdivision known as Annapolis Roads as shown on the plats of Annapolis Roads recorded among the plat records of the County in Plat Book No. 6, Folio Nos. 2 and 31; Plat Book No. 18, Folio No. 32; Plat Book No. 22, Folio No. 26; and Plat Book No. 23, Folio Nos. 10, 19, 21, 22, 23, and 33, and recorded among the land records of the County in Liber LNP 1631, Folio No. 190; Liber LNP 1645, Folio No. 221; Liber LNP 1693, Folio No. 373; and Liber LNP 1745, Folio No. 516, except for those lands within the limits of the City of Annapolis. (2) The district is established for the purpose of construction, maintenance, improvement of, and snow removal from, non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs and lights, bulkheads, drainage ditches, and culverts; acquiring, improving, and maintaining community real and personal property or any interest in real property necessary to accomplish community-wide projects; providing special police protection; providing recreational activities directly related to the community; and funding the administrative expenses to carry out these purposes, including mailing expenses, secretarial costs, insurance costs, audit fees, attorney's fees, and the repayment of any loan. (3) The Annapolis Roads Property Owners Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Annapolis Roads Special Community Benefit District. (d) Arundel-on-the-Bay Special Community Benefit District. (1) The limits of the Arundel-on-the-Bay Special Community Benefit District are set forth on the plat of Arundel-on-the-Bay recorded among the land records of the County in Plat Book No. 9, Page 25. (2) The district is established for the purpose of non-shore erosion prevention and protection; construction, maintenance, and repair of non-County-owned roads, paths, streets, signs, and streetlights; construction, maintenance, and repair of drainage ditches and culverts; acquisition, maintenance, and improvement of real property or any interest therein necessary to accomplish community-wide projects; providing snow removal; providing special police protection; the acquisition or lease of equipment necessary to accomplish the foregoing purposes; maintenance of recreational areas and the acquisition and maintenance of recreation equipment and facilities; and other expenses necessary for the administration and implementation of these purposes. (e) Avalon Shores Special Community Benefit District. (1) The limits of the Avalon Shores Special Community Benefit District are those lands shown on the plats of Avalon Shores, Sections A and B, as recorded in Plat Book 8, Folio 36 and Plat Book 10, Folio 4 of the Plat Records of Anne Arundel County.



(2) The district is established for the purpose of constructing, operating, maintaining, and improving community-owned properties, buildings, easements, piers, and equipment; installing and maintaining lights on community-owned properties; acquiring or leasing equipment and repaying loans and interest to accomplish these activities; and providing for the administrative expenses incidental to carrying out these activities, including postage and mailing, auditing, insurance, and legal costs. (3) The Avalon Shores Special Community Benefit District shall be administered by the Avalon Shores Civic Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (f) Bay Highlands Special Community Benefit District. (1) The limits of the Bay Highlands Special Community Benefit District are set forth on a plat recorded among the land records of the County on Plat No. 523, Plat Book No. 9, Folio No. 49. (2) The district is established for the purpose of construction and maintenance of roads and storm drains; providing snow removal; maintenance of street lighting; providing special police protection; and construction on and maintenance and improvement of community property, including playground facilities and equipment, piers for fishing and crabbing, and landscaping and maintenance of public areas. (g) Bay Ridge Special Community Benefit District. (1) The limits of the Bay Ridge Special Community Benefit District are all those lands shown on the plats of Bay Ridge recorded among the plat records of the County in Plat Book No. 3, Section 3, Folio No. 13; Plat Book No. 1, Section 1, Folio No. 6; Plat Book No. 8, Section 3, Folio No. 28; Plat Book No. 9, Section 4, Folio No. 5; and Plat Book No. 28, Page 50. (2) The district is established for the purpose of providing for the salaries, expenses, and allowances for special police officers; acquisition, maintenance, and improvement of real property or any interest in real property necessary to accomplish community-wide projects; and providing for the administrative expenses incidental to carrying out these activities, including postage and mailing, insurance, legal costs, and the repayment of any loan. (3) The Bay Ridge Civic Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for expenditure of the special assessments collected from the Bay Ridge Special Community Benefit District. (h) Bayside Beach Special Community Benefit District. (1) The limits of the Bayside Beach Special Community Benefit District are those properties within Maryland State Real Property Tax District 3-080. (2) The district is established for the purposes of maintaining and improving all community real and personal property owned by the Improvement Association of Bayside Beach, Inc., operating as Bayside Beach Improvement Association; and paying the administrative expenses incidental to carrying out this purpose, including insurance costs and the repayment of any loans and interest thereon. (3) The Improvement Association of Bayside Beach, Inc., operating as Bayside Beach Improvement Association, a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Bayside Beach Special Community Benefit District in furtherance of the purposes of the district. (i) Beverly Beach Special Community Benefit District.



(1) The limits of the Beverly Beach Special Community Benefit District are those lands shown on the five plats of Beverly Beach, which are identified in the plat records of Anne Arundel County as Plats 323, 534, 625, 626 and 627. (2) The district is established for the purpose of maintenance, protection, and repair of the community facilities, including docks, bulkheads, and the littoral currently leased from the County, and defraying the administrative costs associated with completion of the foregoing purpose, including repayment of any loan or interest and any necessary insurance costs. (3) The Beverly Beach Special Community Benefit District shall be administered by the Beverly Beach Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (j) Birchwood Special Community Benefit District. (1) The limits of the Birchwood Special Community Benefit District are those lands shown on the plats of Fernbrook as recorded in the plat records of the County in Plat No. 1289, recorded in Plat Book 25, Page 39; Plat No. 1449, recorded in Plat Book 29, Page 21; Plat No. 1467, recorded in Plat Book 29, Page 31; and Plat No. 1656, recorded in Plat Book 31, Page 81. (2) The district is established for the purpose of maintaining and mowing the grass on community-owned property, including the waterfront areas, the pier and slip facilities, and the pavilion and covering administrative costs associated with these purposes, including the purchase of office supplies and the payment of insurance costs, utility costs, and administrative fees to the County. The district may not expend special community benefit taxes for bulkheading or dredging. (3) The Birchwood Special Community Benefit District shall be administered by the Birchwood Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (k) Bittersweet Special Community Benefit District. (1) The limits of the Bittersweet Special Community Benefit District are those properties, excluding lots 7 and 8, shown on the plat entitled Bittersweet, which plat is recorded among the land records of Anne Arundel County in Plat Book 30, Page 2. (2) The district is established for the purpose of maintenance and improvement of real property or any interest in real property necessary to accomplish community-wide projects; dredging to maintain access to the community pier area; and providing for the administrative expenses incidental to carrying out these activities, including postage and mailing, auditing, insurance, legal costs, and the repayment of any loan. (3) The Bittersweet Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Bittersweet Special Community Benefit District. (l) Broadwater Creek Special Community Benefit District. (1) The limits of the Broadwater Creek Special Community Benefit District are those properties that are identified by the following real property tax account numbers and addresses:

Property Address Property Tax Account Number 5652 Battee Dr 7000-9009-8788 5640 Battee Dr 7157-9000-2170 5650 Battee Dr 7000-0449-0000



Property Address Property Tax Account Number 5644 Battee Dr 7157-9005-8919 5648 Battee Dr 7157-0423-6400 5656 Battee Dr 7000-0330-4605 5660 Battee Dr 7157-9002-8176 5614 Battee Dr 7000-0327-0500 5610 Battee Dr 7000-0327-0505 5709 Blaine Rd 7000-0241-4200 5745 Blaine Rd 7158-0091-6925 5749 Blaine Rd 7158-0107-9450 5721 Blaine Rd 7158-0317-9475 5701 Blaine Rd 7000-0232-6800 5705 Blaine Rd 7000-9000-1227 5711 Blaine Rd 7158-0219-2600 5743 Blaine Rd 7000-0238-1405 5739 Blaine Rd 7000-0290-3650 5727 Blaine Rd 7000-0119-8425 5747 Blaine Rd 7158-0207-3750 5751 Blaine Rd 7158-0321-8480 5719 Blaine Rd 7158-0505-3015 5773 Blaine Rd 7000-0348-4601 5715 Blaine Rd 7158-0521-2000 5736 Blaine Rd 7000-0119-8428 5742 Broadwater Creek Rd 7000-0292-3200 5744 Broadwater Creek Rd 7000-0292-1800 5700 Broadwater Creek Rd 7000-0000-7020 5730 Broadwater Creek Rd 7000-9001-3011 5734 Broadwater Creek Rd 7000-9001-3014 5724 Broadwater Creek Rd 7000-0324-8800 5716-20 Broadwater Creed Rd 7000-0047-8800 5712 Broadwater Creek Rd 7000-0519-0160 5738 Broadwater Creek Rd 7000-0256-6225 5728 Broadwater Creek Rd 7000-0704-0200 5726 Broadwater Creek Rd 7000-0704-1600 836 Broadwater Rd 7000-0365-1200 1032 Broadwater Rd 7000-0391-4420 1030 Broadwater Rd 7000-0496-9200 1100 Cherry Blossom Pkwy 7157-0414-6150 1054 Diamond Dr 7797-9002-1490 5611 Gunner Run Rd 7752-9002-0436 5631 Gunner Run Rd 7752-9002-0426 5623 Gunner Run Rd 7752-9002-0430 5625 Gunner Run Rd 7752-9002-0429



Property Address Property Tax Account Number 5621 Gunner Run Rd 7752-9002-0431 5629 Gunner Run Rd 7752-9002-0427 5627 Gunner Run Rd 7752-9002-0428 5619 Gunner Run Rd 7752-9002-0432 1104 Harbor Way 7157-0700-0600 1100 Harbor Way 7157-9000-3250 5639 Gunner Run Rd 7752-9002-0425 1054 Rodgers Rd 7000-0000-1500 1070 Rodgers Rd 7000-0358-8167 1064 Rodgers Rd 7000-0358-8168 1077 Rodgers Rd 7000-0329-9820 1062 Rodgers Rd 7000-0330-4156 1056 Rodgers Rd 7000-0325-7800 1058 Rodgers Rd 7000-9005-0264 1087 Rodgers R 7000-9001-5236 1063 Rodgers R 7000-0414-6295 1067 Rodgers Rd 7000-0449-0430 1092 Rodgers Rd 7000-0346-3600 1086 Rodgers Rd 7000-0235-0608 1097 Rodgers Rd 7000-0346-7800 1061 Rodgers Rd 7000-0409-4850 1059 Rodgers Rd 7000-0411-8100 1079 Rodgers Rd 7000-0414-6300 1085 Rodgers Rd 7000-0231-0000 1055 Rodgers Rd 7000-0336-6675 5729 Shore Dr 7157-0077-0025 5701 Shore Dr 7157-0147-7000 5669 Shore Dr 7157-0104-4405 5667 Shore Dr 7157-0156-1250 5719 Shore Dr 7157-0331-2700 5721 Shore Dr 7157-0082-4300 5743 Shore Dr 7157-0283-7800 5703 Shore Dr 7157-0291-0600 5739 Shore Dr 7157-0240-5200 5705 Shore Dr 7157-0233-1700 5671 Shore Dr 7157-9000-3249 5642 Battee Dr 7157-9004-8856 5646 Battee Dr 7157-9006-2281

(2) The district is established for the purposes of maintaining any work performed on the Broadwater Creek entrance channel by Anne Arundel County, the State of Maryland, or the Army Corp of Engineers; maintaining work performed on Broadwater Creek



under Anne Arundel County Capital Project Q498000, “Broadwater Creek Dredging”; and paying the administrative expenses incidental to carrying out these purposes. (3) Broadwater Creek Coalition, Inc., a civic or community association that meets the criteria set forth in the Anne Arundel County Code, § 4-7-101(d), shall be responsible for administering the special community benefit district assessments in furtherance of the purposes of the Broadwater Creek Special Community Benefit District. (m) Cape Anne Special Community Benefit District. (1) The limits of the Cape Anne Special Community Benefit District are the subdivision of Cape Anne as shown on the plats of Cape Anne recorded among the land records of the County in Liber FSR 2, Page 12. (2) The district is established for the purpose of maintaining and improving community property; providing community recreation activities; and paying the administrative expenses necessary to carry out these purposes, including insurance. (3) The Cape Anne Citizens Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall administer the expenditures of the special community benefit assessments collected from the district. (n) Cape St. Claire Special Community Benefit District. (1) The limits of the Cape St. Claire Special Community Benefit District are all those lands shown on the plats of Cape St. Claire as recorded in the land records of the County in Plat No. 1, Cape St. Claire, Plat No. 966, Book 21, Folio 38; Plat No. 2, Cape St. Claire, Plat No. 967, Book 21, Folio 39; Plat No. 3, Cape St. Claire, Plat No. 974, Book 21, Folio 45; Plat No. 4, Cape St. Claire, Plat No. 975, Book 21, Folio 47; Plat No. 5, Cape St. Claire, Plat No. 978, Book 21, Folio 48; Plat No. 6, Cape St. Claire, Plat No. 981, Book 22, Folio 1; Amended Addition to Section D, Plat No. 6, Cape St. Claire, Plat No. 1081, Book 23, Folio 13; Amended Addition to Section BBB, Plat No. 6, Cape St. Claire, Plat No. 1110, Book 23, Folio 25; Addition to Section BBB, Plat No. 6, Cape St. Claire, Plat No. 1163, Book 24, Folio 6; Addition to Plats 6 and 7, Cape St. Claire, Plat No. 1164, Book 24, Folio 9; Plat No. 7, Cape St. Claire, Plat No. 982, Book 22, Folio 2; Plat No. 8, Cape St. Claire, Plat No. 985, Book 22, Folio 5; Plat No. 9, Cape St. Claire, Plat No. 987, Book 22, Folio 6; Plat No. 10, Cape St. Claire, Plat No. 988, Book 22, Folio 7; Plat No. 11, Cape St. Claire, Plat No. 1049, Book 22, Folio 42; Plat No. 12, Cape St. Claire, Plat No. 1173, Book 24, Folio 15; Plat No. 13, Cape St. Claire, Plat No. 1196, Book 24, Folio 25; Section 1, Cape St. Claire, Deep Creek Subdivision, Plat No. 1013, Book 22, Folio 20; Section 2, Cape St. Claire, Deep Creek Subdivision, Plat No. 1014, Book 22, Folio 21; Plat B, Persimmon Point, Plat No. 817, Book 19, Folio 42; Plat B, Persimmon Point, resubdivision of Lots 119 to 127, inclusive, Plat No. 938, Book 21, Folio 22; Plate B, Persimmon Point, resubdivision of Lots 1 to 6 and 23 to 26, inclusive, Plat No. 955, Book 21, Folio 32; Part of Plat C, Persimmon Point, Lots No. 300 to 321, Plat No. 939, Book 21, Folio 23; Revision Plat of Part of Plat C, Persimmon Point, showing resubdivision of Lots 311 to 321, inclusive, Plat No. 973, Book 21, Folio 43; That property known as 1108 River Bay Road, and more particularly described in a deed recorded among the land records of the County in Liber 3542, Folio 468; That property known as 1110 River Bay Road, and more particularly described in a deed recorded among the land records of the County in Liber 4096, Folio 823; That property known as 1112 River Bay Road, and more particularly described in a deed recorded among the land records of the County in Liber 4603, Folio 656; That property known as 1114 River Bay Road, and more particularly described in a deed recorded among the land records of the County in



Liber 3970, Folio 691; and that property known as 1273 Swan Drive, and more particularly described in a deed recorded among the land records of the County in Liber 2009, Folio 290. (2) The district is established for the purpose of maintenance of community property, including lawn care, trash removal, repair, lighting, paving, and erosion prevention; special security for community property; acquisition, improvement, and construction of real and personal community property; and funding administrative expenses incidental to carrying out these purposes, including mailing, secretarial, auditing, insurance, and legal costs. (3) Notwithstanding the provisions of § 4-7-201(a), the district may acquire real property if approved in the budget for the district by a majority vote of property owners present at a meeting to adopt the budget, for which the board of the community association has duly given notice and at which there is a quorum. (4) The Cape St. Claire Special Community Benefit District shall be administered by the Cape St. Claire Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (o) Capetowne Special Community Benefit District. (1) The limits of the Capetowne Special Benefits District are those lands shown on Plat Numbers 4659 through 4662 at Plat Book 89, pages 34 through 37, as recorded in the land records of Anne Arundel County, Maryland. (2) The district is established for the purpose of constructing, maintaining, improving, and removing snow from non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs and lights; acquiring, improving, and maintaining community real property or any interest in real property necessary to accomplish community-wide projects; providing recreational activities directly related to the community; and funding the administrative expenses to carry out these purposes, including mailing expenses, secretarial costs, insurance costs, audit fees, attorney’s fees, and the repayment of any loan, including interest thereon. (3) The Capetowne Homeowners Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Capetowne Special Community Benefit District in furtherance of the purposes of the district. (p) Carrollton Manor Special Community Benefit District. (1) The limits of the Carrollton Manor Special Community Benefit District are those lands shown on the plats of Carrollton Manor, Plat Number 491, as recorded in Plat Book 9, Folios 23 and 24, in the plat records of Anne Arundel County. (2) The district is established for the purpose of maintaining and improving community property, including the clubhouse and community beach; providing security for the community areas; and covering the expenses associated with the completion of the above purposes, including repayment of any loan and any necessary insurance costs. (3) The Carrollton Manor Special Community Benefit District shall be administered by the Carrollton Manor Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (q) Cedarhurst-on-the-Bay Special Community Benefit District. (1) The limits of the district are those lands shown on State Department of Assessments and Taxation Map 69, Block 18 as Parcels 235, 236, 237, 559, 878, 879 and 880. (2) The district is established for the purpose of acquiring, maintaining, and improving real property or an interest in real property for community projects, including but not limited to construction of community piers, storage sheds, and a community association building; acquiring and maintaining equipment and materials required to maintain and improve



community property, including but not limited to beaches, parks, playground areas, parking lots, community-owned roads, and community piers; acquiring and maintaining recreational equipment for use on or improvements to community property; providing for special security protection to prevent rowdyism, vandalism, and trespassing on community property; providing for community recreation activities and benevolence; and paying the administrative expenses necessary to accomplish these purposes, including but not limited to liability insurance for community property, audit and bonding expenses, utility expenses, postage, attorneys’ fees, and the ability to borrow funds and pledge assets in order to accomplish any of the purposes of the district. (3) The Cedarhurst-on-the-Bay Special Community Benefit District shall be administered by the Cedarhurst Citizens Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (r) Chartwell Special Community Benefit District. (1) The limits of the Chartwell Special Community Benefit District are set forth on the plats of the Chartwell, St. Andrews Hill, Chartwell-on-the Severn, and St. Ives subdivisions, as recorded in the land records of the County in Plat Book No. 31, Pages 43, 44, 45, 46, 47, and 63; Plat Book No. 35, Page 33; Plat Book No. 36, Page 31; Plat Book No. 37, Page 18; Plat Book No. 38, Page 14; Plat Book No. 39, Page 1; Plat Book No. 41, Pages 11 and 40; Plat Book No. 43, Page 25; Plat Book No. 46, Page 32; Plat Book No. 53, Page 23; Plat Book No. 62, Page 3; Plat Book No. 68, Page 9; Plat Book No. 71, Page 38; and Plat Book No. 84, Page 25. (2) The district is established for the purpose of maintenance and improvement of common areas; maintenance of recreational equipment and facilities; operation of a community security program; and the administrative expenses necessary to carry out these purposes. (3) The Chartwell Special Community Benefit District shall be administered by the Chartwell Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (s) Columbia Beach Special Community Benefit District. (1) The limits of the Columbia Beach Special Community Benefit District are set forth on plats recorded among the land records of the County on Plat No. 633, Plat Book No. 11, Folio No. 18; Plat No. 639, Plat Book No. 11, Folio No. 24; and Plat No. 652, Plat Book No. 17, Folio No. 25. (2) The district is established for the purpose of protecting the shoreline and providing slips and parking places for boats; patrolling private beach areas and private roads and preventing rowdyism, civil disturbance, vandalism, and trespassing; providing jetties for the bathing area and nets to protect bathers from jellyfish and nettles; providing lights for the private areas; maintaining private roads, including scuffing, ditch cleaning, branch removal, and snow removal; establishment and maintenance of a recreation area for the private use of the property owners; providing funds to maintain a community association building; and providing for the expenses necessary to administer these services. (t) Crofton Special Community Benefit District. (1) The limits of the Crofton Special Community Benefit District are the areas known as: (i) Crofton and Crofton Park and defined by a boundary starting at a point at the southwest corner of the Chapman property, at which point the property line meets



Md. Rt. 3, thence southerly along the eastern boundary of Rt. 3 to the northern edge of the Pigeon House property thence easterly and thence southerly along such boundary to its junction with Md. Rt. 450, thence easterly along Md. Rt. 450 for 3,089.86 feet thence northerly on a bearing north 0 degrees 6 minutes 10 seconds east for 1,683 feet thence on a bearing south 60 degrees 54 minutes 20 seconds east for 1,902.82 feet thence on a bearing north 70 degrees 15 minutes 40 seconds east for 835 feet thence on a bearing north 66 degrees 8 minutes 20 seconds west for 642.9 feet thence on a bearing north 42 degrees 53 minutes 30 seconds west for 237.81 feet thence on a bearing north 71 degrees 10 minutes 10 seconds for 3,016.46 feet to its junction with Md. Rt. 424 thence northwesterly along Rt. 424 to the eastern corner of the Sterling property following such property line southwesterly thence northwesterly thence northeasterly until it again meets Rt. 424 thence continuing northwesterly along Rt. 424 to its junction with Rt. 3 thence southerly along Md. Rt. 3 to the north boundary of the Chapman property following such property line easterly then southerly then westerly to the point of beginning; (ii) Crofton Orchards, defined by a boundary starting at an iron bar there found at the end of the south 78 degrees 12 feet west 3030.3 feet line of the conveyance of John A. Chaney and Benjamin F. Chaney, personal representatives of the estate of Lula M. Chaney to John A. Chaney by deed dated May 20, 1981, and recorded among the land records of Anne Arundel County, Maryland, in Liber WGL 3411, page 33; thence leaving said beginning point, so fixed and running reversely, with a part of said line with meridian referred to Maryland Grid North as now surveyed: north 71 degrees 15 minutes 03 seconds east 1584.18 feet to an iron pipe now set at the northwesternmost corner of Mayfair Place point No. 1 as shown on courts of Crofton, Plat 2 Section 1, recorded among the plat records of Anne Arundel County, Maryland, in Plat Book 64, page 32; thence leaving said point and running with the west side of Mayfair Place as aforesaid, the following two courses and distances, viz: south 19 degrees 22 minutes 27 seconds east 228.27 feet to point No. 75; and south 25 degrees 37 minutes 34 seconds west 17.33 feet to point No. 77 on the west outline of the aforesaid Plat 2, Section 1, Courts of Crofton, thence running with and binding on part of said outline; south 18 degrees 44 minutes 57 seconds east 89.52 feet to point No. 78 on the west side of Mayfair Place the following two courses and distances, viz: south 64 degrees 22 minutes 28 seconds east 11.64 feet to point No. 74; and south 19 degrees 22 minutes 27 seconds east 332.48 feet to point No. 5 in the north 79 degrees 55 minutes 40 seconds east 2370 feet line mentioned in the boundary line agreement between Gustave Kinder, Jr., and Ida Kinder, his wife, and Lula M. Chaney, widow, dated May 21, 1969, and recorded in Liber MSH 2269, Folio 396; thence leaving said Mayfair Place and running reversely, with part of said line as shown on a boundary survey plat by Dewberry, Nealon and Davis, Engineers and Surveyors dated August 1975; south 71 degrees 23 minutes 47 seconds west 735.26 feet to the outline of Stonegate Village as shown on a plat recorded among the plat records of Anne Arundel County, Maryland, in Plat Book 58 at page 35; thence leaving the aforesaid boundary line agreement and running with the outline of Stonegate Village, as aforesaid, the following two courses and distances, viz: north 23 degrees 18 minutes 18 seconds east 2.57 feet to a pipe found; and south 72 degrees 42 minutes 09 seconds west 243.20 feet, to an iron pipe now set, in the northernmost outline of Stonegate Village as aforesaid, thence running with the binding on the property line according to a deed dated December 5, 1974, and recorded among the land records of Anne Arundel County, Maryland, in Liber 2723 at page 470 was granted and conveyed by Lula M. Chaney to Mae Chaney Turner, trustee, the following two courses and distances, viz: north 65 degrees 08 minutes 57 seconds west 616.23 feet to a pipe set; and north 53 degrees 14 minutes 57 seconds west 285.40 feet to the place of beginning,



containing 19.99 acres of land, more or less as surveyed by McCrone, Inc.; being a part of said conveyance by John A. Chaney and Benjamin F. Chaney, personal representatives of the estate of Lula M. Chaney to John A. Chaney by deed dated May 20, 1981, and recorded among the land records of Anne Arundel County, Maryland, in Liber WGL 3411, Folio 33. (iii) Greens of Crofton, defined by a boundary starting at an iron pipe now set on the west side of Davidsonville Road, Maryland Route 424 (50 feet wide), said pipe marking the northeast corner of the Alton R. Kinder property, deed recorded among the land records of Anne Arundel County, Maryland, in Liber 2920, Folio 622, thence binding reversely on the fourth and third lines of said deed description and referring the courses of this description to the Maryland State Grid Meridian: south 71 degrees 23 minutes 47 seconds west 1579.02 feet; thence south 58 degrees 7 minutes 2 seconds east 455.92 feet, thence southerly establishing a new line of division (“line of division”) between the herein described parcel and the retained portion of the Gustave and Ida Kinder, Jr. property described in deed recorded among the aforesaid land records in Liber JHH 732, Folio 90; south 15 degrees, 26 minutes 51 seconds east 506.45 feet to intersect the northwest lot line of lot 11 of a subdivision entitled Bright Seat (unrecorded) said lot 11 owned by Randall E. and Alice F. Funk pursuant to deed recorded among the aforesaid land records in Liber 3806, Folio 446, thence binding on part of said northwest lot line of lot 11 and binding on the fourth, fifth, sixth lines of deed described in Liber GTC 1163, Folio 534, being the same as the conveyance from Edward N.C. Bradley to John T. Hardisty, deed recorded among the aforesaid land records in Liber 1768, Folio 164; south 37 degrees 28 minutes 20 seconds west 299.17 feet; thence south 25 degrees 24 minutes 20 seconds west 165.30 feet; thence south 57 degrees 46 minutes 41 seconds west 165.42 feet, to a pipe found, thence binding on the east boundary lines of a subdivision entitled Stonegate Village recorded among the plat records of Anne Arundel County, Maryland, in Plat Book 58, page 35; north 8 degrees 46 minutes 19 seconds west 198.43 feet to a pipe found; thence north 9 degrees 24 minutes 3 seconds east 150.11 feet to a pipe found; thence north 52 degrees 28 minutes 59 seconds west 77.44 feet; thence north 48 degrees 29 minutes 33 seconds west 127.95 feet to a pipe found; thence north 69 degrees 5 minutes 51 seconds west 115.90 feet; thence north 64 degrees 52 minutes 8 seconds west 114.89 feet; thence (13) north 54 degrees 15 minutes 24 seconds west 141.13 feet; thence north 23 degrees 19 minutes 4 seconds west 462.67 feet, thence binding on the line of agreement as set out in the boundary line agreement, made May 21, 1969, between Gustave and Ida Kinder, Jr. and Lula M. Chaney, said agreement being recorded among the aforesaid land records in Liber 2269, Folio 396, said line also being the south boundary line of the John A. Chaney property recorded in Liber 3411, Folio 33, also being the south boundary line of a subdivision entitled Courts of Crofton recorded among the aforesaid plat records in Plat Book 64, pages 32 and 34, also being the south boundary line of the John A. and Elizabeth S. Chaney property, said property being described in deed recorded among the aforesaid land records in Liber 3243, Folio 648; north 71 degrees 23 minutes 47 seconds east 2138.37 feet to the west side of Davidsonville Road, thence binding on same; south 15 degrees 51 minutes 19 seconds east 50.06 feet to the point of beginning, containing 17.175 acres of land, more or less; being the same property which by deed dated January 5, 1987, and recorded among the land records of Anne Arundel County in Liber HES 4230, Folio 235 was granted and conveyed by Ida Kinder to Sulin Enterprises, Ltd. And further defined by a boundary starting at an iron pipe now set on the southwesternmost side of the state road from Bartgis Corner to Conway (known as Maryland Route No. 424, 50 feet wide) described in the conveyance by Russell C. Bartgis, et al., to the



County Commissioners of Anne Arundel County by deed dated November 20, 1940, and recorded among the land records of Anne Arundel County in Liber JHH No. 228, Folio 32; and distant as measured along said side of said road, south 15 degrees 31 minutes 18 seconds east 50.07 feet from the intersection of the north 79 degrees 55 minutes 40 seconds east 2370 feet, more or less, line shown on the plat of a survey of the line of agreement between Gustave Kinder and Lula M. Chaney prepared by J.R. McCrone, Inc., and filed in Case No. A-185 Law in the Circuit Court for Anne Arundel County and described in the boundary line agreement made May 21, 1969, between Gustave Kinder, Jr., and Ida Kinder, his wife, and Lula M. Chaney, widow, recorded among the land records of Anne Arundel County in Liber MSH No. 2269, Folio 396, with said side of the said state road; thence leaving said beginning point so fixed and running with said side of Maryland Route No. 424 with meridian referred to Anne Arundel County grid-south 15 degrees 31 minutes 18 seconds east 250.0 feet to an iron pipe now set; thence leaving said road and running through part of the conveyance by Edwards S. Barber and wife to Gustave Kinder, Jr., and wife by deed dated December 31, 1952, and recorded among the land records of Anne Arundel County in Liber JHH No. 732, Folio 90, south 66 degrees 51 minutes 35 seconds west 1280.19 feet to an iron pipe now set; and thence north 58 degrees 09 minutes 10 seconds west 455.0 feet to an iron pipe now set; thence running parallel to and 50 feet easterly as measured at right angles from said line of agreement north 71 degrees 23 minutes 39 seconds east 1579.33 feet to the place of beginning, containing 10.002 acres, more or less; being the same property which by deed dated January 5, 1987, and recorded among the land records of Anne Arundel County in Liber HES No. 4230, Folio 252 was granted and conveyed by Alton Robert Kinder to Sulin Enterprises, Ltd. (iv) Crofton South, as identified on State Department of Assessments and Taxation Map 42, Block 18 as Parcel 102; and (v) the Willows of Crofton, as identified on State Department of Assessments and Taxation Map 42, Block 24, as Parcel 75. (2) The district is established for the purpose of providing special police protection; maintenance of public areas including entranceways and Crofton Parkway median strip; maintenance of recreation areas; maintenance of gas lights on public lands; the acquisition, improvement, and maintenance of community real and personal property approved by a majority vote of the general membership of the Crofton Civic Association, necessary to support and accomplish community-wide projects; provision of recreation programs and recreation activities that are limited to non-athletic community events; such other services as the Board of Directors of the Crofton Civic Association may have approved in its annual budget request as adopted by the County Council; and the expenses necessary to administer these services. (u) Deale Beach Special Community Benefit District. (1) The limits of the Deale Beach Special Community Benefit District are all properties within the Deale Beach Subdivision as shown on Plat No. 522 (dated 1935), recorded in the land records of Anne Arundel County in Liber 9, Folio 50, and tax account number 7000-9010-9593 (5986 Fifth Street). (2) The district is established for the purpose maintaining and improving community property, including the community hall and piers; paying the expenses associated with the community property; defraying the costs of community-wide services; and providing for the administrative expenses incidental to carrying out these purposes, including office expenses, insurance, repayment of loans, and legal fees.



(3) The Deale Beach Citizens Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Deale Beach Special Community Benefit District in furtherance of the purposes of the district. (v) Eden Wood Special Community Benefit District. (1) The limits of the Eden Wood Special Community Benefit District are those lands identified as Parcels 141, 145, and 275 on State Department of Assessments and Taxation Map 43. (2) The district is established for the purpose of maintaining and improving the community-owned road and paying the administrative costs necessary to accomplish these purposes, including repayment of any loan and any insurance costs. (3) The Eden Wood Special Community Benefit District shall be administered by the Eden Wood Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (w) Epping Forest Special Community Benefit District. (1) The limits of the Epping Forest Special Community Benefit District are that portion of the subdivision known as Epping Forest as shown on the plat recorded among the plat records of the County in Plat Book No. 1, pages 39 and 47 and Plat Book No. 2, page 3, and beginning for the same at a point where Clements Path leads to Clements Bay and running thence down Clements Plat and Clements Trail to Danseye Trail, thence along Danseye Trail to the intersection of the dividing line between lots No. 18 and 19 of Block 75, and including all those lands described in a deed dated September 18, 1972, recorded among the land records of the County at Liber 2524, page 52; and continuing from Danseye Trail at the intersection of the dividing line between lots No. 18 and 19 down Danseye Trail to Holly Trail, thence down Holly Trail to Clements Trail to Epping Way, thence up Epping Way to the intersection of the dividing line between lots No. 4 and 5 in Block 70, thence along the dividing line between lots No. 4 and 5 of Block 70 to the southeast corner of lot No. 5 in Block 70, thence along the dividing line between lots No. 5 and 23 and 6 and 24 to the intersection of the corners of lots No. 6, 7, 24, and 25; thence along the dividing line between lots No. 24 and 25 to Ramshorn Trail, thence down Ramshorn Trail to Chelmerford Trail to Salt Pan Bay; thence along the shoreline of Salt Pan Bay, the Severn River, and Clements Bay to the point of the beginning. (2) The district is established for the purpose of construction, maintenance, and repair of all non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs, street or road lights, bulkheads, drainage ditches, and culverts in the special community benefit district, including paving and snow removal; acquisition, development, improvement, and maintenance of community real and personalproperty; establishment and operation of a community security program; maintenance and operation of community facilities and public works, including boat ramps, parking lots, beaches, parks, playgrounds, tennis courts, community-owned piers, and clubhouse, as well as sponsorship of community recreational events and gatherings; and providing for the administrative expenses necessary to accomplish these purposes, including liability insurance covering community property and community activities, audit and bonding expenses, postage, attorney’s fees, and the repayment of loans obtained to accomplish any of the purposes of the special community benefit district. (3) Epping Forest, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Epping Forest Special Community Benefit District.



(x) Fair Haven Cliffs Special Community Benefit District. (1) The limits of the Fair Haven Cliffs Special Community Benefit District are all those lands shown on the original plat of Fair Haven Cliffs recorded among the land records of Anne Arundel County in Plat Book WMB, No. 1, Folio 26, with the exception of a parcel three feet square at the extreme southwest corner of lot Number 16 in Block A of the subdivision and conveyed unto Lansdale G. Sasscer by deed recorded among the land records of Anne Arundel County in Liber FSR 44, 237. (2) The district is established for the purpose of maintenance, repair, and general improvements to non-County-owned roads, streets, alleys, drainage ditches, and culverts; maintenance and improvement of community property; and payment of the administrative expenses to carry out these purposes, including insurance, audit fees, attorney’s fees, and the repayment of any loans. (3) Fair Haven Cliffs, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for expenditure of the special assessments collected from the Fair Haven Cliffs Special Community Benefit District. (4) In this subsection, “development” means breaking, grading, or movement of ground under a State or County permit. Lots 1 to 19 of Block G, lots 21 to 24 of Block G, and lots 1 to 18 of Block H, as shown on the plat of Fair Haven Cliffs, are not subject to a special community benefit tax levy until development is commenced on the lots, part of the lots, or on any undeveloped rights-of- way adjacent to or subservient to the lots, including Ridge Avenue, Park Place, and Valley Avenue. (y) Felicity Cove Special Community Benefit District. (1) The limits of the Felicity Cove Special Community Benefit District are those lands shown on Maryland Department of Planning Map 69, parcel 66, updated to November 2003, and property tax account 7000-9004-1956. (2) The district is established for the purpose of funding improvements, repairs, and maintenance of community land and pier properties; improvements, repairs, and maintenance of community roads; community benevolent projects and recreation activities; and Felicity Cove Association, Inc.’s operating and administrative expenses. (3) The Felicity Cove Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Felicity Cove Special Community Benefit District. (z) Franklin Manor Special Community Benefit District. (1) The limits of the Franklin Manor Special Community Benefit District are all those lands shown on the original plat of Franklin Manor Beach recorded among the land records of Anne Arundel County in Plat Book 15, Folio 4. (2) The district is established for the purpose of the acquisition, maintenance, and improvement of real property or any interest therein to accomplish community projects, including but not limited to the construction of community piers, storage sheds, and an association building; the acquisition and maintenance of equipment necessary to maintain and improve community property, including but not limited to beaches, parks, playground areas, boat ramps, parking lots, community- owned roads, and community piers; the acquisition and maintenance of recreational equipment; providing special police protection for security and to prevent rowdyism, vandalism, and trespassing on community-ownedproperty; and the administrative expenses necessary to accomplish these purposes, including but not limited to liability insurance for community property, audit and bonding expenses, utility expenses,



postage, attorneys’ fees, and the repayment of loans obtained in order to accomplish any of the purposes of the district. (3) The Franklin Manor Special Community Benefit District shall be administered by the Franklin Manor Citizens’ Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (aa) Gibson Island Special Community Benefit District. (1) The limits of the Gibson Island Special Community Benefit District are the subdivision known as Gibson Island as shown on the plats of Gibson Island recorded among the plat records of the County in Plat Book No. 4, Folio Nos. 45, 46, 47, 48, and 49; and Plat Book No. 10, Folio Nos. 10, 11, and 12. (2) The district is established for the purpose of the construction, maintenance, and repair of non-County-owned roads, streets, causeways, alleys, sidewalks, street or road signs, street or road lights, drainage ditches, storm drains, and culverts; shore erosion control, prevention, protection, and repair; acquisition, improvement, maintenance, and construction of community owned real and personal property; trash, recycling, and yard waste collection and removal; community security; and the administrative expenses incidental to carrying out these purposes, including repayment of any loan, interest thereon, and any necessary insurance costs. (3) The Gibson Island Corporation, a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Gibson Island Special Community Benefit District. (bb) Greenbriar II Special Community Benefit District. (1) The limits of the Greenbriar II Special Community Benefit District are those lands shown on the plat entitled “Amended Re-subdivision of blocks A1 and C1, Greenbriar” as recorded in the plat records of Anne Arundel County in Plat Book 159, Page 44. (2) The district is established for the purpose of maintenance and improvement of real property or any interest in real property necessary to accomplish community-wide projects and common benefit of the properties in the district and providing for the administrative expenses incidental to carrying out these activities, including postage and mailing, auditing, insurance, and legal costs. (3) The Greenbriar II Homeowners Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Greenbriar II Special Community Benefit District. (cc) Greenbriar Gardens Special Community Benefit District. (1) The limits of the Greenbriar Gardens Special Community Benefit District are those lands shown on the plat entitled “Greenbriar Subdivision,” Plat 2395, as recorded among the plat records of Anne Arundel County in Plat Book 44, Folio 20. (2) The district is established for the purpose of maintenance and improvement of real property or any interest in real property necessary to accomplish community-wide projects and providing for the administrative expenses incidental to carrying out these activities, including postage and mailing, auditing, insurance, and legal costs. (3) The Greenbriar Gardens Citizen’s Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Greenbriar Gardens Special Community Benefit District. (dd) Herald Harbor Special Community Benefit District.



(1) The limits of the Herald Harbor Special Community Benefit District are the lands described in a deed dated July 1, 1924, recorded among the land records of the County at Liber WNW No. 89, Folio No. 224, and in a deed dated July 1, 1924, recorded at Liber WNW No. 89, Folio No. 230. (2) The district is established for the purpose of construction, maintenance, and repair of non-County-owned roads, streets, alleys, sidewalks, street or road signs, street or road lights, drainage ditches, and culverts. (ee) Heritage Special Community Benefit District. (1) The limits of the Heritage Special Community Benefit District are those lands shown on Plat 1730, recorded among the land records of Anne Arundel County in Plat Book 32, page 55, and those lands shown on Plat 1731, recorded among the land records of Anne Arundel County in Plat Book 32, page 56. (2) The purposes of the district are to maintain, improve, repair, and replace community real and personal property, to operate the community’s pool facility, and to defray associated costs, including the acquisition and repayment of any loans and interest on the loans, insurance costs, accounting fees, legal expenses, and other administrative expenses. (3) The Heritage Pool and Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Heritage Special Community Benefit District. (ff) Hillsmere Estates Special Community Benefit District. (1) The limits of the Hillsmere Estates Special Community Benefit District are the subdivision known as Hillsmere Estates as shown on the plats of Hillsmere Estates recorded among the plat records of the County as “Section 1” in Plat Book No. 23, Folio No. 14; “Plat 1, Section 2” in Plat Book No. 23, Folio No. 26; “Plat 2, Section 2” in Plat Book No. 23, Folio No. 47; “Plat 1, Section 3” in Plat Book No. 25, Folio No. 7; “Plat 2, Section 3” in Plat Book No. 25, Folio No. 8; and “Plat 1, Section 4” in Plat Book No. 31, Folio No. 23. (2) The district is established for the purpose of construction, maintenance, and repair of, and snow removal from, non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs, street or road lights, bulkheads, drainage ditches, and culverts; maintenance of community areas; acquisition, development, improvement, and maintenance of community real and personal property; establishment and operation of a community security program; and covering the administrative expenses incidental to carrying out these purposes, including postage and mailing, auditing, insurance, and legal costs. (gg) Homewood Community Association Special Community Benefit District. (1) The limits of the Homewood Community Association Special Community Benefit District are those properties within Maryland State Real Property Tax District 3-908. (2) The district is established for the purposes of maintaining and improving community property, including easements, road into the community area, pier, boat ramp, riprap, drainage ditches and culverts, and the community beach; and defraying the administrative costs associated with these purposes, including postage and mailings, repayment of any loan and interest thereon, auditing, insurance, County administrative charges, and legal costs. (3) The Homewood Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Homewood Community Association Special Community Benefit District in furtherance of the purposes of the district. (hh) Idlewilde Special Community Benefit District.



(1) The limits of the Idlewilde Special Community Benefit District are those properties within Maryland State Real Property Tax District 7-465. (2) The district is established for the purpose of maintaining and improving community real and personal property; acquiring and maintaining community personal property; providing community recreational activities; and defraying the costs associated with these purposes, including repayment of any loan, including interest thereon, administrative fees, and insurance costs. (3) The Idlewilde Civic League, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Idlewilde Special Community Benefit District in furtherance of the purposes of the district. (ii) Hunter’s Harbor Special Community Benefit District. (1) The limits of the Hunter’s Harbor Special Community Benefit District are set forth on the plat of Hunter’s Harbor recorded among the land records of the County in Plat Book No. 25, Page 19, Plat No. 1267. (2) The district is established for the purpose of acquisition, maintenance, and improvement of community beaches and recreation areas, including piers, bulkheads, boat ramps, playgrounds, parking lots, and roads; acquisition and maintenance of recreation equipment and facilities; acquisition and maintenance of equipment necessary to maintain beaches and recreation areas and improvements; establishing and operating a community security program; and miscellaneous expenses such as liability insurance, repayment of loans and interest used for financing major acquisitions and improvements, utility expenses, and sanitary facilities. (3) In this subsection, “development” means breaking, grading, or movement of ground under a State or County permit. The following properties will not be subject to a special community benefit tax levy until development is commenced on the properties or any part of the properties: lot No. 7; lot No. 17; lot No. 18; lot No. 20; lot No. 24; the southeast half of lot No. 45; the northwest half of lot No. 45; lot No. 49; lot No. 50; lot No. 53; lot No. 60; a .031-acre portion of lot No. 68; a .405-acre portion of lot No. 68; lot No. 79; lot No. 98; lot No. 118; and a 29-foot × 49.95-foot parcel of land owned by Ellsworth Myer. (4) The Hunter’s Harbor Special Community Benefit District shall be administered by the Hunter’s Harbor Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (jj) Indian Hills Special Community Benefit District. (1) The limits of the Indian Hills Special Community Benefit District are those lands shown on the plats of Winchester Estates as recorded in the plat records of the County in Plat Book No. 33, Folios 57 and 58, and Plat Book No. 42, Folio No. 42; those lands shown on the plats of Glen Eden as recorded in the plat records of the County in Plat Book No. 187, Pages 29, 30, and 31, Plats 9004, 9005 and 9006; and those lands shown on Department of Assessments and Taxation Map 39, updated to September 30, 1999, as Parcel 75 and Parcel 150, Lot 2. (2) The district is established for the purpose of the construction, operation, maintenance, and repair of certain community-owned property and improvements within the boundaries of the district, including resurfacing and sealing of the existing tennis courts; installation of drainage pipe and drainage systems; installation of a basketball court; renovation of the log cabin by removing partitions, paneling walls, installing new windows, repairing ceilings, repairing and carpeting floor, correcting water problem in the basement, installing a



new septic system, installing, replacing, and repairing recreation equipment as necessary; and renovation and reconstruction of the community pool and its related facilities, including all related equipment, and the payment of the pool’s yearly operational and maintenance expenses. (3) Special community benefit taxes collected for the district shall be used to defray the costs of construction, including the repayment of any loans and interest therefor, and the maintenance of facilities in accordance with a budget of the Indian Hills Community Association, Inc. (kk) Landhaven Special Community Benefit District. (1) The limits of the Landhaven Special Community Benefit District are those lands shown on the plats of Landhaven, Plat No. 1829, as recorded in the plat records of Anne Arundel County at Plat Book 33, Folio 54. (2) The district is established for the purpose of soil erosion control on community- owned property; maintenance of community-owned property, including grass cutting and snow removal; new playground equipment and sidewalk construction on community-owned property; payment of front foot assessments on community-owned property; and administrative costs associated with these purposes, including insurance costs, office supplies, and administrative fees to the County. (3) The Landhaven Special Community Benefit District shall be administered by the Landhaven Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (ll) Little Magothy River Special Community Benefit District. (1) The limits of the Little Magothy River Special Community Benefit District are those lands shown in the consolidated property file of the State Department Of Assessments and Taxation as:

Tax Account Number Street Address 3000-1300-2316 1305 Bay Head Road 3000-2069-5406 1306 Bay Head Road 3000-2603-8600 1310 Bay Head Road 3000-2069-5406 1312 Bay Head Road 3000-2074-2100 1316 Bay Head Road 3000-0168-2825 1320 Bay Head Road 3000-2934-4000 1326 Bay Head Road 3000-2830-9000 1327 Bay Head Road 3000-3252-1200 1348 Bay Head Road 3000-1013-7525 Harmony Lane 3000-2536-1425 1336 Harmony Lane 3000-2536-1400 1334 Harmony Lane 3000-3190-9700 1330 Harmony Lane 3000-3190-7800 1328 Harmony Lane 3000-0966-1400 1324 Harmony Lane 3000-0214-6203 1320 Harmony Lane 3000-0214-6201 1318 Harmony Lane



Tax Account Number Street Address 3000-1772-6800 1316 Harmony Lane 3000-1461-4678 1312 Harmony Lane 3000-9000-7648 1310 Harmony Lane 3000-9000-7647 1306 Harmony Lane 3000-2711-0350 1304 Harmony Lane 3000-0928-8640 1300 Harmony Lane 3000-0863-9463 1301 Harmony Lane 3000-2613-5200 1580 Bay Head Road 3000-2297-9600 1578 Bay Head Road 3000-2298-5200 1576 Bay Head Road 3000-9010-9207 1626 Bay Head Road 3000-9003-1248 1620 Bay Head Road 3000-9008-2607 1622 Bay Head Road 3920-9009-4448 Pintail Lane, 19 acres 3920-9009-4446 Snow Goose Lane, 3.74

acres 3165-1370-2660 985 Hillendale Drive 3165-1671-3406 987 Hillendale Drive 3165-2806-8608 989 Hillendale Drive 3165-2201-2900 991 Hillendale Drive 3165-0190-1800 993 Hillendale Drive 3165-0122-2750 995 Hillendale Drive 3165-2910-6800 997 Hillendale Drive 3165-2431-5250 999 Hillendale Drive 3165-2455-1615 1132 Long Point Terrance 3165-0716-0310 1130 Long Point Terrance 3165-0267-5355 1128 Long Point Terrance 3165-3319-3715 1126 Little Magothy View 3165-2953-3200 1122 Little Magothy View 3165-1366-2600 1120 Little Magothy View 3165-0872-2783 1118 Little Magothy View 3165-2180-8900 1116 Little Magothy View 3165-2180-9200 1114 Little Magothy View 3165-1576-8100 1112 Little Magothy View 3165-9001-6242 1110 Little Magothy View 3165-2160-7000 1108 Little Magothy View 3165-2136-1000 1106 Little Magothy View



Tax Account Number Street Address 3165-2745-8060 1104 Little Magothy View 3165-1218-0500 1102 Magothy Circle 3165-1436-2400 1100 Magothy Circle 3165-1436-2300 1098 Magothy Circle 3165-3327-4360 1096 Magothy Circle 3165-1058-1423 1094 Magothy Circle 3165-1489-7672 1092 Magothy Circle 3165-1534-5400 1090 Magothy Circle 3165-3393-6200 1088 Little Magothy View 3165-0370-7245 1084 Little Magothy View 3165-1691-4800 1080 Little Magothy View 3165-3172-8110 1078 Little Magothy View 3165-3172-8115 1076 Little Magothy View 3165-0114-2700 1074 Little Magothy View 3165-9021-0026 1072 Little Magothy View 3165-0876-6800 1070 Little Magothy View 3165-2726-3400 1066 Little Magothy View 3165-2596-3300 1064 Little Magothy View 3165-1883-2800 1233 Dietrich Way 3165-2617-0580 1231 Dietrich Way 3165-0807-1000 1229 Dietrich Way 3165-1974-7000 1227 Dietrich Way 3165-1206-3150 1225 Dietrich Way 3165-2825-2515 1223 Dietrich Way 3165-3253-3600 1221 Dietrich Way 3165-0994-3291 1062 Little Magothy View 3165-2547-9665 1060 Little Magothy View 3165-0672-2810 1058 Little Magothy View 3165-9001-6244 1290 Swan Drive 3165-0678-3400 1286 Swan Drive 3165-2986-5025 1284 Swan Drive 3165-2734-7225 1282 Swan Drive 3165-2481-0800 1280 Swan Drive 3165-0779-8000 1278 Swan Drive 3165-1272-0410 1276 Swan Drive 3165-1409-2110 1274 Swan Drive 3165-1524-3107 1272 Swan Drive



Tax Account Number Street Address 3165-2147-1225 1270 Swan Drive 3165-3394-6139 1268 Swan Drive 3165-2073-9800 1266 Swan Drive 3165-3143-0200 1262 Swan Drive 3165-0995-2657 1260 River Bay Road 3165-9010-2379 Swan Drive 3165-1783-6000 1256 River Bay Road 3165-1447-6400 1254 River Bay Road 3165-1873-9300 1252 River Bay Road 3165-1855-4200 1250 River Bay Road 3165-3412-2650 1248 River Bay Road 3165-0573-4808 1246 River Bay Road 3165-3242-3298 1242 River Bay Road 3165-0370-8200 1240 River Bay Road

(2) The district is established for the purpose of providing for maintenance of the work performed on the Little Magothy River entrance channel under Wetlands License No. 01-1614 R, Anne Arundel County Department of Public Works, State of Maryland Board of Public Works, Wetlands Administration, and Department of the Army Permit CENAB-OP-R (AA DPW/Little Magothy River Dredging) 01-63542-1, or to maintain work performed in 2002 on the bulkhead protecting the entrance channel to the Little Magothy River, which projects were completed under Anne Arundel County Capital Project Number Q497800, Little Magothy River dredging and paying the administrative expenses incidental to carrying out this purpose. (3) The Little Magothy River Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Little Magothy River Special Community Benefit District. (mm) Long Point on the Severn Special Community Benefit District. (1) The limits of the Long Point on the Severn Special Community Benefit District are those properties shown on State Department of Assessments and Taxation Map 38 and bounded on the west beginning with the land described in deeds recorded among the land records of the County in Liber 3232, Folio 647 (Parcel 258) and Liber 1712, Folio 006 (Parcel 193) and extending eastward to the termination of the Long Point peninsula on the Severn River as shown on Plat Book 30, Folio 8. This includes those lands shown on the plats recorded among the plat records of the County in Plat Book 6, Folio 42, and Plat Book 30, Folio 8. (2) The district is established for the purpose of providing snow removal from non- County-owned roads and streets and construction, maintenance, and repair of non-County-owned roads, streets, alleys, drainage ditches, culverts, and drainage facilities. (3) The Long Point on the Severn Special Community Benefit District shall be administered by the Long Point on the Severn Civic Association, Inc., a civic association that meets the requirements of § 4-7-101(d). (nn) Magothy Beach Special Community Benefit District.



(1) The limits of the Magothy Beach Special Community Benefit District are those lands shown on the plats of Magothy Beach in Plat Book 2, Folio 20 and Folio 46; Plat Book 4, Folio 11; and, Plat Book 14, Folio 41, as recorded in the plat records of Anne Arundel County. (2) The district is established for the purpose of improvement, maintenance, and repair of real property, including recreational property and privately owned streets and roads, intended for the common benefit of properties in the district and providing for the administrative expenses incidental to carrying out these activities. (3) The Lower Magothy Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Magothy Beach Special Community Benefit District. (oo) Magothy Forge Special Community Benefit District. (1) The limits of the Magothy Forge Special Community Benefit District are all those lands shown on the plats of Magothy Forge recorded among the land records of Anne Arundel County in Plat Book 24, at Page 1. (2) The district is established for the purpose of maintaining and improving the community beach area; paying the front foot assessment for community-owned property; and paying the administrative expenses incidental to carrying out these purposes, including liability insurance. (3) The Magothy Forge Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Magothy Forge Special Community Benefit District in furtherance of the purposes of the district. (pp) Manhattan Beach Special Community Benefit District. (1) The limits of the Manhattan Beach Special Community Benefit District are those lands shown on the Department of Assessments and Taxation Map 32 E as Parcels 415 and 416; that portion of Parcel 243 lying south of Magothy Road; the plats of Manhattan Beach, Manhattan Manor, Manhattan Woods, Oak Grove, Buckingham Estates, and Windrush Farm. Also included are those lands shown on the Department of Assessments and Taxation Map 32 H as Parcels 31, 34, 38, and 45; and that portion of Parcel 148 lying north of Diving Creek Road and Jones Station Road. (2) The district is established for the purpose of improving and maintaining any and all community property within the confines of the taxing district, including but not limited to the beaches, clubhouse, ramps, wetlands, and recreational areas; providing for operational expenses, insurance, and other expenditures that would assist in improving and maintaining the community property and funding any additional community capital projects as determined by the community through the annual budget process. (3) The Manhattan Beach Special Community Benefit District shall be administered by the Manhattan Beach Civic Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (qq) Mason Beach Special Community Benefit District. (1) The limits of the Mason Beach Special Community Benefit District are those properties located within Maryland State Real Property Tax District 7-516. (2) The district is established for the purposes of improving and maintaining any and all community real and personal property; and providing for the administrative expenses



necessary to accomplish these purposes, including repayment of any loan, interest thereon, and any insurance costs. (3) Mason’s Beach Citizens Association, Inc., a civic or community association that meets the criteria set forth in the Anne Arundel County Code, § 4-7-101(d), shall be responsible for administering the special community benefit district assessments in furtherance of the purposes of the Mason Beach Special Community Benefit District. (rr) Mayo Special Community Benefit District. (1) The limits of the Mayo Special Community Benefit District are all those lands within the following metes and bounds: Beginning for the same at a point on the shore of Larkington Cove where the division line between the subdivisions of Loch Haven and Larkington intersects said shore; and running from thence with said line, in a southerly direction to the line of the VonAscheberg property; thence with the same, in a westerly and southerly direction to where said line intersects Mayo State Road; thence crossing said road and continuing with the line of the VonAscheberg property in a southerly direction to the head of Bear Creek; thence with the waters of Bear Creek, Whitemarsh Creek, Rhodes River, Chesapeake Bay, South River and Brewers Creek, to the place of beginning, being within the first district of the County. (2) The district is established for the purpose of mosquito control. (ss) North Beach Park Special Community Benefit District. (1) The limits of the North Beach Park Special Community Benefit District are the subdivision known as North Beach Park as shown on the plats recorded among the plat records of the County in Plat Book No. 2, Folio No. 13; and Plat Book No. 2, Folio Nos. 36 and 37. (2) The district is established for the purpose of mosquito control; payment of the salary, expenses, and allowances for a special police officer; and maintenance and improvement of community-owned property. (3) The Holland Point Citizens Association, Inc., a civic or community association that meets the criteria set forth in the Anne Arundel County Code, § 4-7-101(d), shall be responsible for administering the North Beach Park Special Community Benefit District assessments in furtherance of the purposes of the district. (tt) Owings Beach Special Community Benefit District. (1) The limits of the Owings Beach Special Community Benefit District are the subdivision known as Owings Beach as shown on the plat of Owings Beach recorded among the plat records of the County in Plat Book No. 15, Folio No. 26. (2) The district is established for the purpose of the construction, maintenance, and repair of, and snow removal from, non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs, street or road lights, bulkheads, drainage ditches, and culverts and the maintenance of community areas. (uu) Owings Cliffs Special Community Benefit District. (1) The limits of the Owings Cliffs Special Community Benefit District are those properties within Maryland State Real Property Tax District 8-597. (2) The district is established for the purposes of maintaining, acquiring, and improving real and personal property, including roads, that the community owns or has the legal right to use; and defraying the administrative costs associated with these purposes, including office expenses, insurance, repayment of loans, and legal fees. (3) The Owings Cliffs Citizens Association Ltd., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering



the Owings Cliffs Special Community Benefit District in furtherance of the purposes of the district. (vv) Oyster Harbor Special Community Benefit District. (1) The limits of the Oyster Harbor Special Community Benefit District are the subdivision known as Oyster Harbor as shown on the plats of Oyster Harbor recorded among the plat records of the County in Plat Book No. 22, Folio Nos. 9, 16, and 22. (2) The district is established for the purpose of the construction, maintenance, and repair of, and snow removal from, non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs, street or road lights, bulkheads, drainage ditches, and culverts; the maintenance of community areas; establishing and operating a community security program; and dredging. (3) The Oyster Harbor Special Community Benefit District shall be administered by the Oyster Harbor Citizens Association, Inc., a community association that meets the requirements of § 4-7-101(d). (ww) Parke West Special Community Benefit District. (1) The limits of the district are those lands shown on State Department of Assessments and Taxation Map 15, Block 9 as Parcels 431 and 1048; Map 15, Block 10 as Parcels 446, 447, and 448; and Map 15, Block 16 as Parcels 171, 351, and 1082. (2) The district is established for the purpose of the acquisition and maintenance of equipment and materials required to maintain and improve community property, including but not limited to parks, playground areas, parking lots, and community-owned roads; the acquisition and maintenance of recreational equipment for use on or improvements to community property; the provision of special security protection to prevent rowdyism, vandalism, and trespassing on property within the community; and to pay the administrative expenses necessary to accomplish these purposes, including but not limited to liability insurance on community property, audit and bonding expenses, utility expenses, postage, and printing. (3) The Parke West Special Community Benefit District shall be administered by the Parke West Homeowners Association, Inc. (xx) Pine Grove Village Special Community Benefit District. (1) The limits of the Pine Grove Village Special Community Benefit District are those lands known as Pine Grove (Homes) Village and Cottage Grove Beach and identified on Maryland State Department of Assessments and Taxation Map 11 (revised to May 1997) as Parcel 224 and Map 17 (revised to May 1997) as Parcels 488, 489, 491, and 497. (2) The district is established for the purpose of maintaining community-owned property and paying the associated administrative costs, including payment of any insurance costs and utilities. (3) The Pine Grove Village Special Community Benefit District shall be administered by the Pine Grove Village Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (yy) Pines on the Severn Special Community Benefit District. (1) The properties to be included in the proposed Pines on the Severn Special Community Benefit District are all properties within Maryland State Real Property Tax Districts 3-656 and 3-426. (2) The purposes of the district are to maintain, acquire, and improve community property; provide community security; and pay the administrative expenses



incidental to carrying out these purposes, including office expenses, insurance, repayment of loans, and legal fees. (3) The Pines Community Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Pines on the Severn Special Community Benefit District in furtherance of the purposes of the district. (zz) The Provinces Special Community Benefit District. (1) The limits of The Provinces Special Community Benefit District are those lands shown on the plats of The Provinces, excluding Sections 8, 9, 10 and 11, which are identified on State Department of Assessments and Taxation Map 14 as Parcels 732, 744, 652 and 753. (2) The district is established for the purpose of maintaining and improving community properties to include Lake Marion Park and other common areas owned by The Provinces Civic Association; maintaining and improving subdivision signs; funding community recreation activities; and funding the administrative costs related to the special community benefit district, including insurance. (3) The Provinces Special Community Benefit District shall be administered by The Provinces Civic Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (aaa) Queens Park Special Community Benefit District. (1) The limits of the district are those lands shown on the plats of Queens Park, Sections 1 and 2, and Queens Park, Cambridge Crossing Addition, as recorded in the plat records of Anne Arundel County, and further identified as Parcels 79, 158, 537, 538, and 539 on State Department of Assessments and Taxation Map Number 17. (2) The district is established for the purpose of maintaining and improving community property, including playground facilities and equipment; providing community services; and defraying the administrative expenses connected with these activities. (3) The Queens Park Special Community Benefit District shall be administered by the Queens Park Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (bbb) Rockview Beach/Riviera Isles Special Community Benefit District. (1) The limits of the Rockview Beach/Riviera Isles Special Community Benefit District are those lands shown on Maryland Department of Planning Map 17 (updated to September 2002), as Parcels 442, 443, 476, 477, 510, and 511. (2) The district is established for the purpose of maintaining and improving community real and personal property and paying the administrative costs associated with the completion of the above, including insurance, utilities, printing, postage, and the repayment of any loan and the interest thereon. (3) The Rockview Beach/Riviera Isles Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the expenditure of the special assessments collected from the Rockview Beach/Riviera Isles Special Community Benefit District. (ccc) Selby on the Bay Special Community Benefit District. (1) The limits of the Selby on the Bay Special Community Benefit District are those lands identified as Parcels 27 to 34, 36, 37, 386, 388 to 395, 404, 429, 454, 497, and 511 on State Department of Assessments and Taxation Map 60 (revised to May 1997), also known as



Selby on the Bay, Selby Heights, and North Selby, and generally referred to as the Selby Community. (2) The district is established for the purpose of acquiring, maintaining, and improving real and personal property, including beaches, parks, buildings, easements, recreation equipment, signs, lights, and other equipment, or any interest therein, necessary to carry out community-wide projects approved by the property owners in the district; providing recreational activities directly related to the Selby Community; paying the costs of special police officers and a security patrol; and paying the administrative costs associated with the purposes described in this subsection, including repayment of any loan and interest thereon, insurance costs, utility costs, postage, audit costs, and legal costs. (3) The Selby Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall administer the expenditures of the special community benefit assessments collected from the district. (ddd) Severn Grove Special Community Benefit District. (1) The limits of the proposed Severn Grove Special Community Benefit District are those lands shown on the plats of Severn Grove, Plat Book 8, Page 41, as recorded in the plat records of Anne Arundel County, Maryland. (2) The district is established for the purposes of maintaining and improving all real and personal property owned by the Severn Grove Improvement Association, Inc.; providing community recreational activities; and paying all costs associated with these purposes, including office expenses, postage and mailing, the repayment of any loans, insurance costs, legal and audit fees, administrative fees to the County, and bonding expenses. (3) The Severn Grove Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Severn Grove Special Community Benefit District in furtherance of the purposes of the district. (eee) Severna Forest Special Community Benefit District. (1) The limits of the Severna Forest Special Community Benefit District are those lands shown on plats one through seven of Severna Forest and recorded in the plat records of the County. (2) The district is established for the purposes of spraying for gypsy moths, maintaining, repairing, improving, and replacing community real and personal property, facilities and accesses thereto, and defraying associated costs, including the acquisition and repayment of any loans and interest on the loans, insurance costs, accounting fees, legal expenses, and other administrative expenses. (3) The Severna Forest Special Community Benefit District shall be administered by the Severna Forest Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (fff) Severndale Special Community Benefit District. (1) The limits of the Severndale Special Community Benefit District are all those lands shown on the plats of Severndale recorded among the plat records of the County in Liber 30, Folio 100; Liber 31, Folio 21; and Liber 32, Folio 32. (2) The district is established for the purpose of the provision of maintenance and repair for community areas and property, both real and personal including beach property, pier, road and right-of-way to beach, lighting, sanitary facilities, and community signs and



payment of administrative expenses associated with these purposes and the administration of the district, including postage, mailing, auditing, and insurance. (ggg) Sherwood Forest Special Community Benefit District. (1) The limits of the Sherwood Forest Special Community Benefit District are all those lots of ground shown on the official plats of Sherwood Forest, being Plats 1, 2, 3, 4, 5, 6, 7, and 8, being recorded among the plat records of the County in Plat Book 7, Folios 30 through 36; revised Plat 7, being recorded among the plat records of the County in Plat Book 21, Folio 49; Plat 9, being recorded among the plat records of the County in Liber 31, Folio 20; and Plat 10, being recorded among the plat records of the County in Plat Book 34, Folio 49; any and all property conveyed to the Sherwood Forest Company or the Sherwood Forest Club, Inc., by a deed from Redmond C. Stewart, dated July 13, 1972, and recorded among the land records of the County in Liber 2506, Folio 207 and the confirmatory and quitclaim deed from Redmond C. Stewart to the Sherwood Forest Company dated March 25, 1980, and recorded among the land records of the County in Liber 3570, Folio 635, a portion of which is known as the Clumber Subdivision as shown on a plat entitled “Clumber”, recorded among the plat records of the County in Plat Book 40, Folio 35; all of that property of the Sherwood Forest Water Company which property was conveyed to the Sherwood Forest Water Company by a deed recorded among the land records of the County in Liber 2585, Folio 371; and in Liber 3045, Folio 752; and all of those properties conveyed to the Sherwood Forest Club as set forth in a deed from Redmond C. Stewart recorded among the land records of the County in Liber 1331, Folio 550, and a deed and agreement from Redmond C. Stewart recorded among the land records of the County in Liber 1331, Folio 557, and the agreement with Redmond C. Stewart recorded among the land records of the County in Liber 1567, Folio 204. (2) The district is established for the purpose of providing total administration, personnel, operation, maintenance, and repair or replacement of all community facilities and property, including recreational areas and all community buildings, but excluding roads and garbage collection; providing security, erosion control, and snow removal; purchasing, leasing, developing, or constructing real property; purchasing or leasing, operating, and maintaining vehicles, tools, and other equipment used in carrying out the purposes of the district; and payment of all legal, administrative, and organizational expenses of the district. (hhh) Shoreham Beach Special Community Benefit District. (1) The limits of the Shoreham Beach Special Community Benefit District are the subdivision known as Shoreham Beach as shown on the plat records of the County in Plat Book No. 10, Folio No. 20; Plat Book No. 10, Folio No. 37; and Plat Book No. 11, Folio No. 11. (2) The district is established for the purpose of construction, maintenance, and repair of, and snow removal from, non-County-owned roads, streets, alleys, sidewalks, curbs, street or road signs, street or road lights, bulkheads, drainage ditches, and culverts; maintenance of community areas; maintenance and improvement of real property or any interest in real property necessary to accomplish community- wide projects; community security; and defraying the administrative costs incidental to the foregoing purposes, including postage, auditing, insurance, legal costs, and repayment of any loan. (3) The Shoreham Beach Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Shoreham Beach Special Community Benefit District in furtherance of the purposes of the district. (iii) Snug Harbor Special Community District.



(1) The limits of the Snug Harbor Special Community Benefit District are those lands described in a deed dated August 31, 1953, and recorded among the land records of the County in Liber JHH 829, Folio No. 522, as shown on a Plat of Snug Harbor, recorded in Liber JHH 829, Folio No. 527 of the land records, and recorded also among the plat records of the County in Book 10, page 8. (2) The district is established for the purpose of acquisition, construction, improvement, maintenance, repair, and protection of community property and common areas, including non-County-owned roads, paths, grasslands, the community bridge, the community pier, signs, lights, ditches, and culverts, and covering the costs associated with these purposes, including administrative costs, legal fees, and insurance. (jjj) South River Heights Special Community Benefit District. (1) The limits of the South River Heights Special Community Benefit District are those lands shown on the plats of South River Heights and recorded in Book 1, Folio 31 and Book 2, Folio 47 of the plat records of Anne Arundel County. (2) The district is established for the purpose of the construction, operation, maintenance, and repair of certain community-owned property and improvements within the boundaries of the district and for the administrative expenses associated with these purposes. (3) The South River Heights Special Community Benefit District shall be administered by the South River Heights Residents Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (kkk) South River Manor Special Community Benefit District. (1) The limits of the South River Manor Special Community Benefit District are those lands identified on Plat 1241, Plat Book 25, Folio 21, as Lots 21 through 57, inclusive, Block G, plus the area called Community Area, as recorded in the plat records of Anne Arundel County. (2) The district is established for the purpose of maintenance of and improvement to community property; provision of community security; resurfacing private, community-owned roads; purchase of property for community recreation areas; and defraying the administrative costs associated with the above purposes, including repayment of any loan or interest thereon and any necessary insurance costs. (3) The South River Manor Special Community Benefit District shall be administered by the South River Manor Civic Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (lll) South River Park Special Community Benefit District. (1) The limits of the South River Park Special Community Benefit District are those lands shown on Plats 0034, 0189, and B0154 and recorded in the plat records of Anne Arundel County at Book 2, Page 31; Book 5, Page 4; and Book 15, Page 1, respectively. (2) The district is established for the purpose of maintaining the clubhouse, piers, and all other community property and assets and paying the associated administrative costs, including insurance and utilities. (3) The South River Park Special Community Benefit district shall be administered by the South River Park Citizens Association, Inc., a civil or community association that meets the requirements of § 4-7-101(d). (mmm)Southgate Special Community Benefit District. (1) The limits of the Southgate Special Community Benefit District are those lands shown on the plats of the Highlands in Plat Book 32, Folios 96 and 97; Plat Book 33,



Folios 19 and 20; Plat Book 34, Folio 45; Plat Book 35, Folios 30 and 31; Plat Book 38, Folio 13; Plat Book 43, Folios 1, 2, and 28; and Plat Book 60, Folio 25, as recorded in the plat records of Anne Arundel County. (2) The district is established for the purpose of spraying for gypsy moths. (3) The Southgate Special Community Benefit District shall be administered by the Southgate Trust for Improvement of Neighborhood Government, Sting, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (nnn) Steedman Point Special Community Benefit District. (1) The limits of the Steedman Point Special Community Benefit District are those properties identified on State Department of Assessments and Taxation Map 24 (updated to May, 1998) as Parcels 413, 295, 682, 545, 414, 250 and 484. (2) The district is established for the purpose of constructing, maintaining, and maintaining access to Steedman Point Road, which runs from the County road known as Lake Shore Drive into and through the community to its terminus at the driveway to Lot 7C. (3) The Steedman Point Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for expenditure of the special assessments collected from the Steedman Point Special Community Benefit District. (ooo) Stone Haven Special Community Benefit District. (1) The limits of the Stone Haven Special Community Benefit District are those lands shown on the plats of Stone Haven, Plat 1, dated August 17, 1949, and Plat 2, dated April 30, 1950, as recorded in the plat records of Anne Arundel County, Maryland at Book 21, Folio 50 and Book 22, Folio 14, respectively. (2) The district is established for the purpose of maintaining and improving the community park and ballfield and the community beach area and paying the associated administrative costs, including liability insurance and front foot assessments. (3) The Stone Haven Special Community Benefit District shall be administered by the Stone Haven Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (ppp) Sylvan Shores Special Community Benefit District. (1) The limits of the Sylvan Shores Special Community Benefit District are those lands within the revised Sylvan Shores Sanitary Subdistrict as described in Bill Nos. 75-11 and 9-13. (2) The purposes of the district are acquiring, maintaining, improving, and operating real property, facilities, and personal property owned or to be owned by Sylvan Shores Services Company, Inc. for the common use and enjoyment of the owners and residents of the community; providing recreational events and gatherings directly related to the community; providing security for the protection of real property, facilities, and personal property owned or to be owned by Sylvan Shores Services Company, Inc. for the common use and enjoyment of the owners and residents of the community; and providing for the administrative expenses necessary to accomplish these purposes. (3) Sylvan Shores Services Company, Inc., a civic or community association that meets the criteria set forth in the Anne Arundel County Code, § 4-7-101(d), shall be responsible for administering the special community benefit district assessments in furtherance of the purposes of the Sylvan Shores Special Community Benefit District. (qqq) Sylvan View on the Magothy Special Community Benefit District.



(1) The limits of the Sylvan View on the Magothy Special Community Benefit District are all those lands shown on the plats of Sylvan View on the Magothy: Plat Book 23; Folio No. 22; Plat Book 30, Folio No. 99; Plat Book 31, Folio No. 38; Plat Book 31, Folio No. 77; and Plat Book 31, Folio No. 94, the plats recorded in the plat records of the County. (2) The district is established for the purpose of maintenance and improvement of real property or any interest in real property necessary to accomplish community-wide projects; dredging to maintain access to the community pier area; and providing for the administrative expenses incidental to carrying out these activities, including postage and mailing, auditing, insurance, legal costs, and the repayment of any loan. (3) The Sylvan View Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Sylvan View Special Community Benefit District. (rrr) Tanglewood Lane Special Community Benefit District. (1) The limits of the Tanglewood Lane Special Community Benefit District are those lands shown on State Department of Assessments and Taxation Map 58 described as follows: Parcel 0013, Lot 1, 3698 Tanglewood Lane; Parcel 0055, 3716 Queen Anne Bridge Road; Parcel 0013, Lot 2, 3700 Tanglewood Lane; Parcel 0103, Lot 3, 3704 Tanglewood Lane; Parcel 0171, 3712 Tanglewood Lane; Parcel 0013, Lot 4, 3714 Tanglewood Lane; Parcel 0013, Lot 5, 3732 Tanglewood Lane; Parcel 0013, Lot 6, 3715 Tanglewood Lane; Parcel 0013, Lot 7, 3725 Tanglewood Lane; Parcel 0013, Lot 8, 3731 Tanglewood Lane; Parcel 0137, 3710 Tanglewood Lane; Parcel 0066, Lot 2, 3629 Patuxent River Road; Parcel 0120, 3760, Tanglewood Lane; Parcel 0139, Lot 2, Davidsonville Road (3752 Tanglewood Lane); and Parcel 0180, Davidsonville Road (3750 Tanglewood Lane). (2) The following land will not be subject to assessment until the first day of the fiscal year following the establishment of ingress and egress on Tanglewood Lane: Parcel 0055, 3716 Queen Anne Bridge Road and Parcel 0066, Lot 2, 3629 Patuxent River Road. (3) The district is established for the purpose of paving the community-owned streets; maintaining and improving the community-owned streets, including but not limited to pavement repairs and snow removal; and defraying the administrative costs associated with the purposes above, including repayment of any loan and interest thereon, and any necessary insurance and operating costs. (4) The Tanglewood Lane Special Community Benefit District shall be administered by the Tanglewood Lane Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (sss) Upper Magothy Beach Special Community Benefit District. (1) The limits of the Upper Magothy Beach Special Community Benefit District are all those lands shown on the plat entitled Magothy Beach, which plat is recorded among the land records of Anne Arundel County in Plat Book No. 9, Folio 43; formerly in Plat Book No. 4, Folio 15; formerly in Plat Cabinet No. 1, Rod A-4, Plat 15, as recorded in the plat records of Anne Arundel County, Maryland. (2) The district is established for the purpose of maintaining and improving community property, including community-owned roads; providing community security; and providing for the administrative expenses incidental to carrying out these purposes, including insurance costs and the repayment of any loan and interest thereon. (3) The Magothy Beach Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure



of the special assessments collected from the Upper Magothy Beach Special Community Benefit District. (ttt) Venice Beach Special Community Benefit District. (1) The limits of the Venice Beach Special Community Benefit District are set forth in a deed recorded among the land records of the County in Liber SH No. 44, Folio No. 477. (2) The district is established for the purpose of supporting an erosion program; construction, maintenance, improvement of, and snow removal from non-County-owned roads, streets, beach, alleys, sidewalks, curbs, street or road signs and lights, traffic control devices, bulkheads, drainage ditches, and culverts; acquiring, improving, and maintaining community property, both real and personal, or any interest in real property necessary to accomplish community-wide projects; providing special police protection; and the funding of administrative expenses to carry-out these purposes, including, but not limited to, mailing expenses, secretarial costs, insurance costs, fidelity bond costs, audit fees, attorney’s fees, court costs, the repayment of any loan, and other payment of other expenses necessary for the administration and implementation of these purposes. (uuu) Venice on the Bay Special Community Benefit District. (1) The limits of the Venice on the Bay Special Community Benefit District are those lands shown on State Department of Assessments and Taxation Map 12, Block 20 (revised to May 1998) as Parcels 7 and 8. (2) The district is established for the purpose of maintaining and improving the community-owned beach, boat ramp, pond-side park, meeting hall, and other community properties and paying the administrative costs associated with the above purposes, including insurance costs, taxes, and the repayment of any loan. (3) The Venice Civic Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall administer the expenditures of the special community benefit assessments collected from the district. (vvv) Warthen Knolls Special Community Benefit District. (1) The limits of the Warthen Knolls Special Community Benefit District are: Lots 1, 2, 3, and 4 of Warthen Knolls, as shown on the plat recorded among the land records of Anne Arundel County in Plat Book 91, Folio 35; Lots 5, 9, and 10 of Warthen Knolls addition, as shown on the plat recorded among the land records of Anne Arundel County in Plat Book 98, Folio 32; and Lots 5R, 6R, 7R, and 8R of Warthen Knolls, as shown on the plat recorded among the land records of Anne Arundel County in Book 4642, Folio 473. (2) The purposes of the district are to maintain and improve that portion of Warthen Drive that is a private road and right-of-way and that extends from the County-maintained cul-de-sac on Warthen Drive and defray the costs associated with the above, including repayment of any loans, interest thereon, and any necessary insurance costs. (3) The Warthen Knolls Property Owners Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for administering the Warthen Knolls Special Community Benefit District. (www) Wetheridge Estates Special Community Benefit District. (1) The limits of the Wetheridge Estates Special Community Benefit District are those lands identified as Lots 1 through 12 of Parcel 222 as shown on State Department of Assessments and Taxation Map 56, Block 4.



(2) The district is established for the purpose of maintaining community property, including repair, maintenance, and replacement of existing bulkheads, piers, and pilings and covering the expenses associated with the completion of the above purposes, including repayment of any loan and any necessary insurance costs. (3) The Wetheridge Estates Special Community Benefit District shall be administered by Wetheridge Estates, Inc., a civil or community association that meets the requirements of § 4-7-101(d). (xxx) Wilelinor Special Community Benefit District. (1) The limits of the Wilelinor Special Community Benefit District are those lands shown on the plat of Wilelinor Estates, Plat Book 28, Page 27, as recorded in the plat records of Anne Arundel County. (2) The district is established for the purpose of maintaining and improving real property intended for the common benefit of the properties in the district; dredging Church Creek in and adjacent to the community marina; and providing for the administrative expenses incidental to carrying out these activities, including insurance, utilities, correspondence costs, audit and legal costs, and the repayment of any loan. (3) The Wilelinor Community Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d), shall be responsible for the expenditure of the special assessments collected from the Wilelinor Special Community Benefit District. (yyy) Woodland Beach Special Community Benefit District. (1) The limits of the Woodland Beach Special Community Benefit District are the subdivision known as Woodland Beach as shown on the plat of Woodland Beach recorded among the plat records of the County in Plat Book No. 8, Folio Nos. 8, 9, 10, 11, 12, 13, and 15. (2) The district is established for the purpose of construction, maintenance, and repair of, and snow removal from, non-County-owned roads, streets, alleys, and sidewalks; construction, erection, and maintenance of non-County-owned street or road lights, street or road signs, drainage ditches, culverts, drainage facilities, and bulkheads as necessary for erosion control; construction, maintenance, and operation of community areas and buildings; and providing salaries, expenses, and allowances for special police officers. (zzz) Woodland Beach (Pasadena) Special Community Benefit District. (1) The limits of the Woodland Beach (Pasadena) Special Community Benefit District are those lands identified on State Department of Assessments and Taxation Map 17 as: Parcels 24, 25, 171, 196, 236, 237, 238, 244, 246, 247, 248, 249, 250, 251, 258, 333, 337, 366, 383, 481 and 505. (2) The district is established for the purpose of maintaining and improving community property, including the community-owned roads, bulkheads and pier; providing security lighting and fencing for the community areas; and covering the expenses associated with the completion of the above purposes, including repayment of any loan and any necessary insurance costs. (3) The Woodland Beach (Pasadena) Special Community Benefit District shall be administered by the Woodland Beach Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (1985 Code, Art. 6, § 2-104) (Bill No. 14-87; Bill No. 15-87; Bill No. 43-87; Bill No. 96-87; Bill No. 7-88; Bill No. 8-88; Bill No. 51-88; Bill No. 52-88; Bill No. 101-88; Bill No. 19-89; Bill No. 55-89; Bill No. 19-90; Bill No. 59-90; Bill No. 11-91; Bill No. 24-91; Bill No. 44-91; Bill No. 18-92; Bill No. 29-92; Bill No. 61-92; Bill No. 7-93; Bill No. 8-93; Bill No. 32-93; Bill



No. 33-93; Bill No. 53-93; Bill No. 23-94; Bill No. 25-94; Bill No. 31-94; Bill No. 18-95; Bill No. 22-95; Bill No. 23-95; Bill No. 102-96; Bill No. 7-97; Bill No. 17-97; Bill No. 18-97; Bill No. 73-97; Bill No. 76-97; Bill No. 106-97; Bill No. 68-98; Bill No. 26-99; Bill No. 32-99; Bill No. 66-99; Bill No. 14-00; Bill No. 15-00; Bill No. 16-00; Bill No. 82-00; Bill No. 6-01; Bill No. 7-01; Bill No. 16-01; Bill No. 17-01; Bill No. 24-01; Bill No. 27-01; Bill No. 63-01; Bill No. 100-01; Bill No. 101-01; Bill No. 102-01; Bill No. 13-02; Bill No. 14-02; Bill No. 24-02; Bill No. 79-02; Bill No. 82-02; Bill No. 13-03; Bill No. 50-03; Bill No. 5-04; Bill No. 18-04; Bill No. 22-04; Bill No. 23-04; Bill No. 36-04; Bill No. 27-05; Bill No. 40-05; Bill No. 86-05; Bill No. 2-06; Bill No. 6-07; Bill No. 14-07; Bill No. 67-07; Bill No. 3-08; Bill No. 14-09; Bill No. 15-09; Bill No. 16-09; Bill No. 69-09; Bill No. 56-10; Bill No. 1-11; Bill No. 3-11; Bill No. 22-11; Bill No. 24-13; Bill No. 4-14; Bill No. 63-14; Bill No. 87-14; Bill No. 10-15; Bill No. 59-15; Bill No. 60-15)

§ 4-7-205. Rate of tax.

(a) Uniform rate of assessment. Except as otherwise provided in this section, the special community benefit tax shall be based on a uniform rate of assessment for each platted lot in the district as are other County real property taxes. (b) Uniform assessment for each platted lot. The special community benefit tax shall be a uniform assessment for each platted lot in the district in Capetowne Special Community Benefit District; Heritage Special Community District; Hillsmere Estates Special Community Benefit District; Severndale Special Community Benefit District; and Woodland Beach Special Community Benefit District. (c) Uniform assessment for each improved lot. The special community benefit tax shall be a uniform assessment per improved lot in the Sherwood Forest Special Community Benefit District. (d) Uniform assessment for each real property tax account. The special community benefit tax shall be a uniform assessment for each real property tax account in Amberley Special Community Benefit District; Avalon Shores Special Community Benefit District; Bay Ridge Special Community Benefit District; Beverly Beach Special Community Benefit District; Birchwood Special Community Benefit District; Broadwater Creek Special Community Benefit District; Cape Anne Special Community Benefit District; Cape St. Claire Special Community Benefit District; Chartwell Special Community Benefit District; Deale Beach Special Community Benefit District; Eden Wood Special Community Benefit District; Greenbriar II Special Community Benefit District; Greenbriar Gardens Special Community Benefit District; Homewood Community Association Special Community Benefit District; Hunter’s Harbor Special Community Benefit District; Landhaven Special Community Benefit District; Little Magothy River Special Community Benefit District; Long Point on the Severn Special Community Benefit District; Magothy Beach Special Community Benefit District; Magothy Forge Special Community Benefit District; Manhattan Beach Special Community Benefit District; Mason Beach Special Community Benefit District; Parke West Special Community Benefit District; Pine Grove Village Special Community Benefit District; The Provinces Special Community Benefit District; Queens Park Special Community Benefit District; Rockview Beach/Riviera Isles Special Community Benefit District; Selby on the Bay Special Community Benefit District; Severn Grove Special Community Benefit District; Severna Forest Special Community Benefit District; Shoreham Beach Special Community Benefit



District; Snug Harbor Special Community Benefit District; South River Heights Special Community Benefit District; South River Manor Special Community Benefit District; South River Park Special Community Benefit District; Southgate Special Community Benefit District; Stone Haven Special Community Benefit District; Sylvan Shores Special Community Benefit District; Sylvan View on the Magothy Special Community Benefit District; Tanglewood Lane Special Community Benefit District; Upper Magothy Beach Special Community Benefit District; Warthen Knolls Special Community Benefit District; Wetheridge Estates Special Community Benefit District; and Woodland Beach (Pasadena) Special Community Benefit District. (e) Fixed rate of assessment for each real property tax account for improved property. The special community benefit tax shall be a fixed rate of assessment for each real property tax account for an improved property in the Indian Hills Special Community Benefits District. (f) Uniform assessment for each real property tax account. The special community benefit tax shall be a uniform assessment for each real property tax account for an improved property in Bittersweet Special Community Benefit District; Carrollton Manor Special Community Benefit District; Fair Haven Cliffs Special Community Benefit District; Felicity Cove Special Community Benefit District; Highview on the Bay Special Community Benefit District; Idlewilde Special Community Benefit District; Owings Cliffs Special Community Benefit District; Pines on the Severn Special Community Benefit District;Steedman Point Special Community Benefit District; Venice on the Bay Special Community Benefit District; and Wilelinor Special Community Benefit District. (1985 Code, Art. 6, § 2-106) (Bill No. 96-87; Bill No. 7-88; Bill No. 8-88; Bill No. 52-88; Bill No. 101-88; Bill No. 19-89; Bill No. 19-90; Bill No. 11-91; Bill No. 12-91; Bill No. 44-91; Bill No. 61-92; Bill No. 7-93; Bill No. 8-93; Bill No. 32-93; Bill No. 33-93; Bill No. 53-93; Bill No. 31-94; Bill No. 18-95; Bill No. 22-95; Bill No. 23-95; Bill No. 7-97; Bill No. 17-97; Bill No. 18-97; Bill No. 76-97; Bill No. 106-97; Bill No. 68-98; Bill No. 26-99; Bill No. 66-99; Bill No. 14-00; Bill No. 16-00; Bill No. 82-00; Bill No. 6-01; Bill No. 7-01; Bill No. 16-01; Bill No. 24-01; Bill No. 27-01; Bill No. 100-01; Bill No. 101-01; Bill No. 12-02; Bill No. 13-02; Bill No. 24-02; Bill No. 13-03; Bill No. 5-04; Bill No. 18-04; Bill No. 22-04; Bill No. 27-05; Bill No. 40-05; Bill No. 2-06; Bill No. 83-06; Bill No. 6-07; Bill No. 14-07; Bill No. 67-07; Bill No. 15-09; Bill No. 16-09; Bill No. 69-09; Bill No. 3-11; Bill No. 22-11; Bill No. 87-14; Bill No. 59-15; Bill No. 60-15)

SUBTITLE 3. SHORE EROSION CONTROL DISTRICTS

State Code reference – Local Government Article, §§ 21-201 et seq., §§ 21-301 et seq.; Natural Resources Article, §§ 8-1001 - 8-1007.


(a) State law. A shore erosion control district may be established in accordance with the provisions of Local Government Article, § 21-303, of the State Code. (b) Petition. A petition for the establishment of a shore erosion control district shall be submitted with a subdivision plat of the proposed district as recorded among the land records of the County and certified by the Office of Planning and Zoning as an accurate configuration of the area to be included within the proposed district; an identification of the tax accounts



representing the parcels or lots of real property in the proposed district that are to be assessed; and a description of the erosion control project to be undertaken. (1985 Code, Art. 6, § 3-103) (Bill No. 17-88)

§ 4-7-302. Amendment, modification, dissolution of district.

(a) Generally. The County Council, by ordinance, may amend, modify, or dissolve an existing shore erosion control district. (b) Requirements. An existing district may not be amended, modified, or dissolved unless a petition is signed by the owners of at least 75% of the properties in the existing district whose property will be affected by the amendment, modification, or dissolution of the district. (c) Adding area to the district. Where a proposed amendment will have the effect of adding a new area to an existing district, the petition shall be signed by the owners of at least 75% of the properties in the new area as well as by the owners of at least 75% of the properties in the existing district. (d) Contracts and outstanding obligations. The County Council may not make an amendment or modification of an existing district or dissolve an existing district if the effect of the amendment, modification, or dissolution is to impair an outstanding obligation of the district or a contract to which the district is a party or a beneficiary. (e) Dissolution. An ordinance dissolving an existing shore erosion control district shall provide for an equitable division of assets belonging to the district among the persons who own property in the district on the effective date of the ordinance dissolving the district. Unencumbered and unexpended funds remaining in the district account on the effective date of the ordinance dissolving the district shall be distributed to the current property owners of the district proportionately on the same basis as the shore erosion control tax was most recently collected. (Bill No. 3-06)


(a) Generally. There are established within the County the following special tax districts for shore erosion control for the purpose of the construction, maintenance, and repair of facilities for shore erosion control under the provisions of Local Government Article, §§ 21-301 et. seq., of the State Code. (b) Annapolis Cove Shore Erosion Control District. The limits of the Annapolis Cove Shore Erosion Control District are those lands shown on the plats of Annapolis Cove: Plat Book 75, Folio 36 (formerly Ogleton); Plat Book 82, Folios 30 and 31, Plat Book 91, Folio 49, and Plat Book 97, Folios 32 and 33, as recorded in the plat records of the County. (c) Annapolis Landing Shore Erosion Control District. The limits of the Annapolis Landing Shore Erosion Control District are those lands shown on the plats of Tudor Hall, now known as Annapolis Landing, and recorded in Plat Book 67, pages 15 through 31, in the plat records of the County. (d) Bay Road Shore Erosion Control District. The limits of the Bay Road Shore Erosion Control District are of approximately 1.3 acres, more or less, as conveyed by a deed on January 11, 1966, recorded in Liber L.N.P. 1939, Folio No. 580, as shown on a Plat of Riviera



Beach, Section Z, as formerly filed in Plat Book W.N.W. No. 2, Folio No. 16, now recorded in Plat Book No. 2, Folio No. 22, the property being in the Third Assessment District. (e) Camp Wabanna Shore Erosion Control District. The limits of the Camp Wabanna Shore Erosion Control District are those lands shown on Maryland Department of Planning Map 65 as Parcel 87, Property Tax Account Number 1000-0139-5215. (f) Cape Anne Shore Erosion Control District. The limits of the Cape Anne Shore Erosion Control District are the subdivision known as Cape Anne as shown on the plat recorded among the plat records of the County on October 31, 1928, in Liber F.S.R., 2, Folio No. 12, such subdivision being part of a tract known as "Franklin Point" situate on Chesapeake Bay and Broadwater Creek, as recorded in Plat Book No. 6, Folio No. 35. (g) Elizabeth's Landing Shore Erosion Control District. The limits of the Elizabeth's Landing Shore Erosion Control District are all those lands shown on the plats of Elizabeth's Landing in Plat Book 73, Folio Nos. 27, 28, 29, 30 and 49; Plat Book 79, Folio Nos. 46, 47, 48, 49 and 50; and Plat Book 82, Folio Nos. 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, as recorded in the plat records of the County. (h) Hillsmere Shore Erosion Control District. The limits of the Hillsmere Shore Erosion Control District are lot No. 71, Block A, Section 1, Hillsmere Estates, as recorded among the plat records of the County in Plat Book No. 23, Folio No. 14, being the same property conveyed to Otto Reechel and Iva L. Reechel, his wife, from Hillsmere Estates, Inc., by deed dated March 11, 1955, and recorded among the land records of the County in Liber J.H.H. 913, Folio No. 203. (i) Holly Point Shore Erosion Control District. The limits of the Holly Point Shore Erosion Control District are lot Nos. 53 and 54 in Holly Point in the Third Assessment District as conveyed by a deed recorded in Liber No. 1969, Folio No. 191, and as shown on a plat recorded in Liber F.S.R. 15, Folio No. 449. (j) Indian Landing Shore Erosion Control District. The limits of the Indian Landing Shore Erosion Control District are property owned by the Indian Landing Boat Club, Inc., in the Second Assessment District, being all the land contained in the following deeds: a deed dated December 24, 1906, recorded in Liber G.W. 52, Folio No. 481; a deed dated August 9, 1907, recorded in Liber G.W. 53, Folio No. 437; and a deed dated October 4, 1937, recorded in Liber F.A.M. 172, Folio No. 170. (k) Pine Grove Village Shore Erosion Control District. The limits of the Pine Grove Village Shore Erosion Control District are those lands known as Pine Grove (Homes) Village and Cottage Grove Beach, and shown on State Tax Map 11, Block 22, Parcel 224 and State Tax Map 17, Block 4, Parcels 488, 489, 491 and 497. (l) Providence Shore Erosion Control District. The limits of the Providence Shore Erosion Control District are approximately 1.63 acres owned by the Providence Club, Inc., as shown as Parcel D on Plat No. 2 of Providence as recorded in Plat Book No. 32, Folio No. 28, the property being in the Third Assessment District. (m) Robinson Cove Shore Erosion Control District. The limits of the Robinson Cove Shore Erosion Control District are lot No. 26, Block A, Pat Lane, Longview on the Magothy, Robinson Cove, as contained in Plat Book No. 24, Folio No. 33, the property being in the Third Assessment District. (n) Snug Harbor Shore Erosion Control District. The limits of the Snug Harbor Shore Erosion Control District are those lands described in a deed dated August 31, 1953, and recorded among the land records of the County in Liber J.H.H. 829, Folio No. 522, as shown in a



plat of Snug Harbor, recorded in Liber J.H.H. 829, Folio No. 527 of the land records, and recorded also among the plat records of the County in Book No. 10, page 8. (o) Tydings-on-the-Bay Shore Erosion Control District. (1) Except as provided in subsection (o)(2), the limits of the Tydings-on-the-Bay Shore Erosion Control District are as established by the County Commissioners on or about November 29, 1937, which district was described in the minutes of such meeting as lots numbered 1 to 37, inclusive, as shown on the plat of the subdivision of the Tydings Farm recorded among the plat records of the County, such lots being known as Zone No. 1; and all that portion running back of center of Chesapeake Road southwest approximately 450 feet and including in such strip a portion of lot A, now owned by George W. Heer, in the rear of lots 31 to 37, inclusive (such portion apparently intended to have been known as Zone No. 2), also Zone No. 3 immediately in the rear of Zone No. 2 running from that line southwest approximately 492 feet including that additional portion of lot A immediately in the rear portion of Zone No. 2 which is a part of lot A; Zone No. 4 lying immediately in the rear adjacent to Zone No. 3 and running back southwest for a distance of 522 feet and including also a portion of lot A immediately in the rear of lot A in Zone No. 3; Zone No. 5 beginning in the rear of and immediately adjacent to the rear of Zone No. 4, running back to the rear boundary line of the Tydings Farm as shown on the aforesaid plat and including also that portion of lot A lying immediately in the rear of that part of lot A which is in Zone No. 4. (2) The following lots of ground in the Podickory Subdivision are excepted from the Tydings- on-the-Bay Shore Erosion Control District: (i) lots 1 to 10, inclusive; 16 to 26, inclusive, as shown on plat of Section 1 of Podickory Point prepared by J. R. McCrone, Jr., Inc., Registered Professional Engineers and Land Surveyors, dated December, 1962, and recorded among the plat records of the County in Plat Book No. 32, Page 36; and lots 11R to 15R, inclusive, as shown on a revised plat entitled, "A Resubdivision of Lots 11-15, Section 1 and Lots 2-4, Section 2, Podickory Point," prepared by J. R. McCrone, Jr., Inc., Registered Professional Engineers and Land Surveyors, dated November, 1963, and recorded among the plat records of the County in Plat Book No. 32, page 66; (ii) lots 1, 5 to 25, inclusive, as shown on plat of Section 2 of Podickory Point prepared by J. R. McCrone, Jr., Inc., Registered Professional Engineers and Land Surveyors, dated May, 1963, and recorded among the plat records of the County in Plat Book No. 32, page 48; and lots 2R to 4R, inclusive, as shown on a revised plat entitled, "A Resubdivision of Lots 11-15, Section 1 and Lots 2-4, Section 2, Podickory Point," prepared by J. R. McCrone, Jr., Inc., Registered Professional Engineers and Land Surveyors, dated November, 1973, and recorded among the plat records of the County in Plat Book No. 32, page 66. (p) Ulmstead Estates Shore Erosion Control District. (1) The limits of the Ulmstead Estates Shore Erosion Control District are set forth in deeds recorded in Liber No. 1655, Folio Nos. 73 and 83 of the land records of the County, and including the property retained within Ulmstead Estates by Lillian M. Lynch or descendants of Lillian M. Lynch; and parcel 71, owned by Louise R. Cramer as recorded in the land records of the County in Liber No. 2646, Folio No. 738. (2) This district is established for the purpose of financing a shore erosion control project on the real property located within Ulmstead Estates and recorded on Subdivision Plat III of Ulmstead Estates as dedicated for a community beach.



(q) Watergate Shore Erosion Control District. The limits of the Watergate Shore Erosion Control District are all of that area known as Watergate in the Second Assessment District as shown on the following plats: Plat Book No. 32, Folio No. 84; and Plat Book No. 33, Folio No. 37. (r) Whitehurst Shore Erosion Control District. The limits of the Whitehurst Shore Erosion Control District are lot number 5, Block C, as shown on the plat entitled "Whitehurst", recorded among the land records of the County in Plat Book No. 33, Folio No. 6, being one of the lots of ground and premises which by deed dated July 29, 1965, and recorded among the land records of the County in Liber L.N.P. No. 1892, Folio No. 299, etc., was granted and conveyed by The Dixon Holding Company to Whitehurst Building Corporation. (s) Winchester-on-the-Severn Shore Erosion Control District. The limits of the Winchester-on- the-Severn Shore Erosion Control District are lots 4, 5, 6, and 7 of Winchester-on-the-Severn in the Third Assessment District, as shown on Plat No. 1 of Winchester-on-the-Severn, as recorded in Plat Book 24, Folio No. 31, formerly Cab. 4, Rod G-7, Plat 10. (1985 Code, Art. 6, § 3-104) (Bill No. 25-87; Bill No. 17-88; Bill No. 77-88; Bill No. 5-91; Bill No. 9-93; Bill No. 21-04; Bill No. 23-04; Bill No. 3-06)

Attorney’s note – The list of shore erosion control districts in this section is not exhaustive. Local Government Article, § 21-204, of the State Code, provides that territory within each subdivision in each Maryland county that abuts or borders on the Chesapeake Bay tributaries or any other stream or body of water in Maryland are created into separate taxing and assessment districts.

§ 4-7-304. Rate of tax.

(a) Uniform rate of assessment for each platted lot or parcel. Except as provided in subsection (b), the shore erosion control special benefit tax shall be based on a uniform rate of assessment for each platted lot or real property tax account in the district. (b) Uniform assessment for each platted lot or real property tax account. The shore erosion control special benefit tax shall be a uniform assessment for each platted lot or real property tax account in the district in Annapolis Cove Shore Erosion Control District; Annapolis Landing Shore Erosion Control District; Camp Wabanna Shore Erosion Control District; Pine Grove Village Shore Erosion Control District; and Snug Harbor Shore Erosion Control District. (1985 Code, Art. 6, § 3-109) (Bill No. 17-91; Bill No. 9-93; Bill No. 21-04; Bill No. 3-06)

§ 4-7-305. Emergency funds.

(a) Declaration. The County Executive may declare an emergency as to the repair or replacement of any shore erosion control works in a shore erosion control district on finding the application of funds held in the account for the district to be in the public interest. (b) Advancement of funds. On declaration of an emergency by the County Executive, and if the State Secretary of Natural Resources approves the work to be accomplished, the Controller may advance funds held in the account of a shore erosion control district to the qualified officers of the community association of the district for the purpose of contracting for the accomplishment of necessary repairs or replacement of erosion control works. (1985 Code, Art. 6, § 3-108) (Bill No. 17-88; Bill No. 3-06)



SUBTITLE 4. WATERWAYS IMPROVEMENT DISTRICTS

State Code reference – Natural Resources Article, §§ 8-705 - 8-709.


(a) State law. Real property may be formed into a waterways improvement district in accordance with the Natural Resources Article, §§ 8-705 through 8-709, of the State Code, and this title. (b) Petition. The County may establish a waterways improvement district on presentation to the County Executive and the County Council of a written verified petition signed by 75% of the owners of the real properties proposed to be included in the district requesting the establishment of the district. Each petition shall be accompanied by: (1) a plat of the proposed district as recorded among the land records of the County and certified by the Office of Planning and Zoning as an accurate configuration of the area to be included within the proposed district; (2) a description of the project to be undertaken and of the prospective economic advantage to be gained by completion of the project; and (3) an identification of the tax accounts representing the parcels of real property in the proposed district that are to be assessed. (c) Referral to State Department of Natural Resources. On receipt of the petition with the accompanying documents, the County Executive and the County Council shall refer the petition and accompanying documents to the Waterways Improvement Division of the State Department of Natural Resources for a report and evaluation of benefits to be achieved by creating the proposed district. (d) Ordinance. On receipt of a report from the Waterway Improvement Division of the State Department of Natural Resources recommending the creation of the proposed district and including the estimated costs for the project, the County Executive may request the County Council to establish the district by ordinance. The ordinance shall designate the area included within the district. (e) Denial. If the Waterways Improvement Division of the State Department of Natural Resources does not recommend the creation of the proposed district, the petition requesting the creation of a district shall be denied. (1985 Code, Art. 6, §§ 4-102, 4-103) (Bill No. 17-88)

State Code reference – Natural Resources Article, § 8-705(a).

§ 4-7-402. District council.

The County Executive and the County Council shall act as the district council for the waterways improvements districts and shall carry out the duties imposed by law, or which are reasonably necessary to implement the provisions in the Natural Resources Article, §§ 8-705 through 8-709, of the State Code, and this title. (1985 Code, Art. 6, § 4-105)

§ 4-7-403. Financing waterways improvement projects.



(a) Loan from State. To provide funds for a waterways improvement district project, the County may accept a loan made by the State through the Waterway Improvement Fund to cover the estimated costs and the costs actually incurred in the implementation of the project. (b) No loan from State. If the State is prohibited, by law, or otherwise determines not to provide a loan to the County for a waterways improvement project, the district council may establish a district-wide account for the purpose of collecting funds to cover the estimated and actual cost incurred in the implementation of the project. (1985 Code, Art. 6, § 4-106) (Bill No. 40-86; Bill No. 41-86; Bill No. 17-88; Bill No. 12-02)

§ 4-7-404. Amendment or modification of district.

(a) Generally. The County Council, by ordinance, may amend or modify an existing waterways improvement district. (b) Requirements. An existing district may not be amended or modified unless a petition is signed by the owners of at least 75% of the properties in the existing district whose property will be affected by the amendment or modification of the district. (c) Adding area to the district. Where a proposed amendment will have the effect of adding a new area to an existing district, the petition shall be signed by the owners of at least 75% of the properties in the new area as well as by the owners of at least 75% of the properties in the existing district. (d) Contracts and outstanding obligations. The County Council may not make an amendment or modification of an existing district if the effect of the amendment or modification is to impair an outstanding obligation of the district or a contract to which the district is a party or a beneficiary. (Bill No. 3-06)

§ 4-7-405. Abolition of district; alternative.

(a) When abolition allowed. The district council may abolish a waterways improvement district after determining that the waterways improvement project for the district has been completed, the costs incurred in constructing or implementing the project have been paid, and there are no loans outstanding for the project. Before the abolition of a district, the unexpended funds remaining in a district-wide account for the district shall be refunded to each current property owner in the district in an amount proportional to the amount received. (b) Continuance for purposes of expansion, maintenance, or repair. Instead of abolishing a waterways improvement district, the district council may continue the existence of the district for the purposes of expanding, maintaining, or repairing the project. Funds for expansion, maintenance, or repair of a project shall be provided in accordance with §§ 4-7-101(h) and 4-7-403. (1985 Code, Art. 6, §§ 4-109, 4-110) (Bill No. 3-06)


(a) Generally. There are established the following waterways improvement districts. (b) Amberley Waterways Improvement District.



(1) The limits of the Amberley Waterways Improvement District are the properties on the following plats recorded among the land records of Anne Arundel County: Amberley (Plat 1, formerly Hollywood Acres) recorded in Liber 22 at Folio No. 34, as Plat Number 1040; Amberley (Plat 4, revision of lots 68-71, Block A, Plat No. 2) recorded in Liber 29 at Folio No. 16 as Plat Number 1452; Amberley (Plat 2, formerly Hollywood Acres) recorded in Liber 22, at Folio No. 36 as Plat Number 1041; Amberley (Plat 3, formerly Hollywood Acres) recorded in Liber 22, at Folio No. 22, at Folio No. 38, as Plat Number 1042; and Amberley (Plat 5) near St. Margarets recorded in Liber 40 at Folio No. 21, as Plat Number 2196. As used in this section, “waterfront properties” are the following properties within the Amberley Waterways Improvement District:

Tax Account Number Address 3-025-15615076 698 Holly Drive N 3-025-31593303 700 Holly Drive N 3-025-02617201 704 Holly Drive N 3-025-07692210 708 Holly Drive N 3-025-03166000 712 Holly Drive N 3-025-32567700 716 Holly Drive N 3-025-90016481 720 Holly Drive N 3-025-01807025 1602 Laurel Lane 3-025-30115730 1606 Laurel Lane 3-025-31969850 1608 Laurel Lane 3-025-01711600 1610 Laurel Lane 3-025-16852140 736 Holly Drive N 3-025-12023450 740 Holly Drive N 3-025-23158375 742 Holly Drive N 3-025-20613625 744 Holly Drive N 3-025-01247400 746 Holly Drive N 3-025-09291115 1650 Poplar Lane 3-025-06393800 1652 Poplar Lane 3-025-05718508 1654 Poplar Lane 3-025-26321090 754 Holly Drive N 3-025-33590680 756 Holly Drive N 3-025-14807100 760 Holly Drive N 3-025-00318564 762 Holly Drive N 3-025-18590956 764 Holly Drive N 3-025-18378079 766 Holly Drive N

Tax Account Number Address3-025-26335000 768 Holly Drive N 3-025-09513608 772 Holly Drive N 3-025-34019000 776 Holly Drive N 3-025-25888503 778 Holly Drive N 3-025-32161148 780 Holly Drive N 3-025-07020400 782 Holly Drive N 3-025-16433500 786 Holly Drive N 3-025-02721600 788 Holly Drive N



Tax Account Number Address3-025-04995405 790 Holly Drive N 3-025-19474025 792 Oak Lane 3-025-24474400 794 Oak Lane 3-025-20015025 796 Oak Lane 3-025-14142800 798 Oak Lane 3-025-09916820 800 Oak Lane 3-025-31981000 802 Holly Drive E 3-025-28437500 804 Holly Drive E 3-025-29069580 806 Holly Drive E 3-025-27228060 808 Holly Drive E 3-025-22615531 810 Holly Drive E 3-025-00318561 812 Holly Drive E 3-025-09290600 814 Holly Drive E 3-025-13455900 818 Holly Drive E 3-025-32907100 822 Holly Drive E 3-025-32484400 824 Holly Drive E 3-025-01790550 830 Holly Drive E 3-025-20551850 832 Holly Drive E 3-025-14485800 838 Holly Drive E 3-025-30049805 195 Beech Lane 3-025-32385100 1700 Beech Lane

(2) The district is established to repay a $135,000 loan from the State of Maryland to dredge Whitehall Creek, and to defray the costs thereof, including administrative costs. The loan is to be repaid through annual assessments, as set forth in subsection (b)(4), on the properties in the district for a period of 25 years, beginning with the year immediately following the completion of the project, or sooner if required by the State of Maryland. (3) The Amberley Waterways Improvement District shall be administered by the Amberley Community Association, Inc., a civic or community association that meets the criteria set forth in Anne Arundel County Code § 4-7-101(d). (4) The method of taxation for the annual assessment shall be as follows: (1) the waterfront properties shall pay an equal share of 60% of the annual amount necessary to amortize the loan from the Districts, and Waterways Improvements Districts State of Maryland and to pay the administrative fee charged by the County and any other administrative costs; (2) all properties, including waterfront properties, shall pay an equal share of 40% of the annual amount necessary to amortize the loan from the State of Maryland and to pay the administrative fee charged by the County and any other administrative costs. (c) Brown's Pond Waterways Improvement District. (1) The limits of the Brown's Pond Waterways Improvement District are parcel 18, Block 7, Tax Map 46 Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 1681, Folio No. 356; parcel 20, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2368, Folio No. 841; parcel 21, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly



described in a deed recorded among the land records of the County in Liber No. 4237, Folio No. 207; parcel 22, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in deeds recorded among the land records of the County in Liber No. 3422, Folio No. 720 and Liber No. 2645, Folio No. 848; parcel 23, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3888, Folio No. 883; parcel 24, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3214, Folio No. 895; parcel 26, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2753, Folio No. 134; parcel 362, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3285, Folio No. 495; parcel 209, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4437, Folio No. 707; parcel 25, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2628, Folio No. 742; parcel 295, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 2869, Folio No. 252; parcel 291, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 1866, Folio No. 293; parcel 371, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3359, Folio No. 643; parcel 224, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4437, Folio No. 703; parcel 17pt, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 0046, Folio No. 004; parcel 393, Block 8, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 4437, Folio No. 724; and parcel 19, Block 7, Tax Map 46 of Anne Arundel County, Maryland, as more particularly described in a deed recorded among the land records of the County in Liber No. 3759, Folio No. 75. (2) The district is established for the purpose of dredging a channel in Brown's Pond; construction of jetties; further maintenance and other improvements; and paying administrative fees set forth by the County in connection with the district. (3) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Brown's Pond Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council for the district. (ii) Notwithstanding § 4-7-101(h) , the annual assessment for each property within the waterways improvement district shall be assessed and levied by the County Council sitting as district council for a waterways improvement district according to the benefits accruing to each tax parcel and dividing the respective share of burden into the sum of the annual amount necessary to amortize the loan plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against



which it is assessed and the improvements on the real property and shall be paid annually as County taxes are paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (d) Buckingham Cove Waterways Improvement District. (1) The limits of the Buckingham Cove Waterways Improvement District are lot 10 as shown on the plats of Buckingham Estates and recorded in the land records of the County at Plat Book 33, Folio 45; those lots shown as Section K, Plat 3 (as revised) of Manhattan Beach and recorded in the land records of the County at Plat Book 3, Folio 38, and further identified on State Department of Assessments and Taxation Map 32-E as parcels numbered 136, 98, 100, 444, 99, 104, 52, 53, and 89; and those lands shown on State Department of Assessments and Taxation Map 32-H, Block 4 as parcels 49, 194, and 206. (2) The district is established for the purpose of improving Buckingham Cove by dredging the main channel in the west fork of Dividing Creek and the extension known as Buckingham Cove; and providing further maintenance should it become necessary. (3) The Buckingham Cover Waterways Improvement District shall be administered by the Buckingham Cove Improvement Association, Inc., a civic or community association that meets the requirements of § 4-7-101(d). (4) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund and a loan from Anne Arundel County, an annual assessment is levied on property in the Buckingham Cove Waterways Improvement District for a period of 25 years beginning with the year following the year in which the waterways improvement project is completed, or sooner if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as district council for the district, and the agreement between the Buckingham Cove Improvement Association, Inc., and Anne Arundel County. (ii) The annual assessment for each property in the waterways improvement district shall be an amount determined by dividing the number of tax parcels in the district into the total amount necessary to amortize the total of: the loan from the Department of Natural Resources, the loan from Anne Arundel County, any maintenance costs, and the anticipated County administrative costs. The annual assessment shall constitute a lien against the real property against which it is assessed and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (e) Cattail Creek and Upper Magothy River Waterways Improvement District. (1) The limits of the district are those lands shown in the consolidated property file of the State Department of Assessments and Taxation as:

Tax Account Number Address 3-000-1702-5400 144 Arundel Beach Road 3-036-0630-4163 River Road 3-123-0089-9753 175 Topeg Drive 3-123-0143-0500 147 Topeg Drive 3-123-0912-2800 179 Topeg Drive 3-123-0932-5207 157 Berrywood Drive 3-123-1411-3010 183 Topeg Drive 3-123-1624-1600 133 Berrywood Drive 3-123-1693-6610 171 Topeg Drive



Tax Account Number Address 3-123-2514-4130 161 Berrywood Drive 3-123-2935-7434 129 Berrywood Drive 3-123-3322-0600 187 Topeg Drive 3-123-9002-9296 125 Berrywood Drive 3-124-9001-9624 66 Marnel Drive 3-124-9001-9626 70 Marnel Drive 3-124-9001-9646 88 Robinson Landing Road 3-217-3393-4900 8360 Country Life Road 3-217-0780-5700 8362 Country Life Road

(2) The district is established to improve Cattail Creek and the Upper Magothy River by dredging spur channels from the main channel to each of the properties included in the district. (3) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on the property in the Cattail Creek and Upper Magothy River Waterways Improvement District for a period of 25 years beginning the year following the year in which the waterways improvement project is completed, or sooner, if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as district council for the district. (ii) The annual assessment for each property in the district is determined by multiplying the number of cubic yards of spoil removed from the spur channel to the property by the cost per cubic yard of the dredging, divided by 25, which is the number of years for which the loan runs, plus the yearly County administrative cost. The annual assessment shall constitute a lien against the property against which it is assessed, and carries the same obligation as County real property taxes. (f) Johns Creek Waterways Improvement District. (1) The limits of the Johns Creek Waterways Improvement District are:

Tax Account Number Address 7738-9004-0469 846 Shady Oaks Road 7738-0010-5000 5105 Holly Drive 7738-0290-0950 5109 Holly Drive 7738-0176-3425 5111 Holly Drive 7738-0045-1500 5113 Holly Drive 7738-0307-5300 5115 Holly Drive 7738-0174-7200 5117 Holly Drive 7738-0416-9200 5119 Holly Drive 7000-0395-7808 5015 Muddy Creek Road

(2) The district is established for the purpose of dredging a channel in John's Creek; rebuilding bulkheads; and further maintenance and other improvements. (3) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the John's Creek Waterways Improvement District for a period of 25 years beginning



with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council for the district. (ii) The annual assessment for each property within the waterways improvement district shall be an amount determined by dividing the number of tax parcels in the district into the sum of the annual amount necessary to amortize the loan from the Department of Natural Resources plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed, and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (g) Lake Placid Waterways Improvement District. (1) The limits of the Lake Placid Waterways Improvement District are lots 117 through 130, inclusive, and lots 138 through 164, inclusive, as shown on a plat entitled "Revised Plat of Shoreacres", dated October, 1929, and recorded among the land records of the County as Plat No. 377 found in Plat Book No. 7, Folio No. 19, Speed 22. (2) The district is established for the purpose of providing an immediate continuation of channel dredging of Lake Placid as defined in the County capital project description, FY 1979, capital project No. C52277; and providing for future maintenance and other improvements as permitted by Bill No. 22-78 if future maintenance or improvements become necessary. (3) (i) Securing repayment of a loan not to exceed $280,000 from the State Department of Natural Resources through the Waterway Improvement Fund, a uniform annual assessment is levied on property in the Lake Placid Waterways Improvement District for a period not to exceed 25 years beginning with fiscal year 1983 and continuing through fiscal year 2008 according to terms that may be set forth in an agreement between the State and the County governing body sitting as district council of the district. (ii) The annual assessment for each property within the Waterways Improvement District shall be an amount equal to the ratio which the assessed valuation of the individual property not including the improvements thereon bears to the total assessed valuation of the properties not including the improvements thereon within the district, multiplied by the sum of the annual amount necessary to amortize the loan from the State Department of Natural Resources, plus anticipated County administrative costs, consisting of 5% of that amount. The annual assessment shall constitute a lien upon the real property against which it is assessed and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (h) Lake Hillsmere Waterways Improvement District. (1) The limits of the Lake Hillsmere Waterways Improvement District are lots No. 25 and No. 26 in the Revised Plat No. 1, Section 4, Block V of Hillsmere Estates dated December, 1959, as recorded among the land records of the County in Plat No. 1598, Book No. 31, Folio No. 23; lots No. 1 through 4 and 7 through 9 of Block P; and lots No. 3 and 4 and 10 through 12 of Block Z, all in Plat No. 2, Section 3 of Hillsmere Estates dated May, 1954, as recorded among the land records of the County in Plat No. 1252, Book No. 25, Folio No. 8, Speed 22 as amended per J. R. McCrone, Jr., Inc. survey dated April 3, 1979; resubdivided lot No. 13 and its contiguous eastern portion of Resubdivided Tract B in Plat 2, Section 3, Block Z of Hillsmere Estates which resulted from the resubdivision of lots No. 13 and No. 14 and Tract B



as recorded among land records of the County in Liber No. 3158, Folio No. 826; parcel 240 of map reference 56, Block 24 as recorded among the land records of the County in Liber No. 3131, Folio No. 131; part of Parcel 269 of map reference 56, Block 18 as recorded among the land records of the County in Liber No. 2898, Folio No. 482; and part of Parcel 269 of map reference 56, Block 18 as recorded among the land records of the County in Liber No. 3030, Folio No. 664. (2) The district is established for the purpose of providing a channel dredging project in Lake Hillsmere; providing for future maintenance; and providing any other improvements permitted by this title. (3) To secure repayment of a loan not to exceed $85,950 from the State Department of Natural Resources, through the Waterway Improvement Fund, an annual assessment is levied on the property in the Lake Hillsmere Waterways Improvement District for a period of 25 years, beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State. The annual assessment for each property within the Waterways Improvement District is an amount equal to the ratio which the assessed valuation of the individual property not including the improvements thereon bears to the total assessed valuation of all properties not including the improvements thereon, within the district multiplied by the sum of the annual amount necessary to amortize the loan plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed and the improvements on the real property and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (i) Lake Hillsmere Waterways Improvement District II. (1) The limits of the district are those lands shown in the consolidated property file of the State Department of Assessments and Taxation as Tax Account Number 2412: 9001-4225, 117 Indian Lane; 9001-4224, 115 Indian Lane; 0550-6120, 113 Indian Lane; 1228-9300, 111 Indian Lane; 0302-1740, 109 Indian Lane; 0655-4700, 103 Fogel Drive; 1239-8410, 101 Fogel Drive; 0655-4703, 104 Fogel Drive; 0549-9030, Carroll Drive; 0654-4750, Carroll Drive; 0907-2505, 602 Harbor Drive; 9002-2260, 610 Harbor Drive; 9003-5716, 614 Harbor Drive; and 9000-7837, 624 Harbor Drive. (2) The district is established for the purpose of maintenance dredging of the main channels of Lake Hillsmere; maintaining the stone jetty at the entrance to the channel; providing for further jetty maintenance should it become necessary. (3) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund and a loan from Anne Arundel County, an annual assessment is levied on the property in the Lake Hillsmere Waterways Improvement District for a period of 25 years beginning the year following the year in which the waterways improvement project is completed, or sooner if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as District Council for the district, and the agreement between the Lake Hillsmere Waterways Improvement District II and Anne Arundel County. (4) The annual assessment for each property in the district shall be an amount determined by dividing the number of tax parcels in the district into the total amount necessary to amortize the total of the loan from the Department of Natural Resources; the loan from Anne Arundel County; any maintenance costs; and the yearly County administrative cost.



(5) The annual assessment shall constitute a lien against the property against which it is assessed and shall be paid annually as County real property taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (6) The district shall be administered by the Lake Hillsmere Waterways Improvement District II, a civic or community association that meets the requirements of § 4-7-101(d). (j) Romar Estates Waterways Improvement District. (1) The limits of the Romar Estates Waterways Improvement District are lots 1 through 25 as shown on the plat of Romar Estates as recorded in the land records of the County in Plat Book 31, Folio 34. (2) The district is established for the purpose of dredging Aberdeen Creek to remove accumulated silt in the existing channel leading to the foot of Romar Drive; dredging to remove silt from existing boat slips; replacement of existing bulkhead and piling; and future maintenance and other improvements as permitted by this title. (3) (i) To secure payment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Romar Estates Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council for the district. (ii) The annual assessment for each property within the waterways improvement district shall be an amount determined by dividing the number of real property tax accounts in the district into the total of the loan from the State Department of Natural Resources, any maintenance costs budgeted by the district, and anticipated County administrative costs. The annual assessment shall constitute a lien upon the real property against which it is assessed and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (k) Snug Harbor Waterways Improvement District. (1) The limits of the Snug Harbor Waterways Improvement District are the following properties as shown in the consolidated property file of the State Department of Assessments and Taxation as Tax Account Number 7746: 0040-8008, known as 4921 Mariners Drive; 0040-8009, known as 4924 Mariners Drive; 0047-0410, known as 4913 Mariners Drive; 0067-4100, known as 4912 Mariners Drive; 0070-9800, known as 1724 Lake Avenue; 0082-5400, known as 4911 Whipple Way; 0082-5450, known as 4907 Whipple Way; 0082-6705, known as 1749 Fellner Drive; 0098-1126, known as 4919 Mariners Drive; 0113-1204, known as 1701 Maryland Avenue; 0122-2200, known as 1705 Lake Avenue; 0142-6600, known as 1741 Fellner Drive; 0146-4400, known as 1704 Lake Avenue; 0260-1220, known as 4904 Mariners Drive; 0284-7806, known as 4931 Mariners Drive; 0285-4007, known as 1725 Maryland Avenue; 0286-8600, known as 1709 Cedar Avenue; 0336-4360, known as 4908 Whipple Way; 0359-1000, known as 1716 Maryland Avenue; 0360-3600, known as 1747 Fellner Drive; 0361-4200, known as 1737 Cedar Avenue; 0374-7829, known as 4913 Whipple Way; 0379-1403, known as 4950 West End Avenue; 0405-8600, known as 1743 Fellner Drive; 0411-3975, known as 4902 Mariners Drive; 0445-7700, known as 1708 Lake Avenue; 0459-7600, known as 1751 Fellner Drive; 0459-8650, known as 1713 Maryland Avenue; 0468-1200, known as 1715 Lake Avenue; 0494-6150, known as 1714 Maryland Avenue;



0510-3000, known as 4925 Mariners Drive; 0525-8800, known as 1734 Maryland Avenue; 0526-2601, known as 1700 Bay View Drive; 9000-2298, known as 4917 Mariners Drive; 9000-5070, known as 4906 Mariners Drive; 9000-5288, known as 1704 Maryland Avenue; 9001-7453, known as 1720 Maryland Avenue; 9002-7602, known as 1700 Maryland Avenue; 9009-2808, known as 4907 Mariners Drive; 9003-0188, known as 1705 Snug Harbor Road; 9006-0650, known as 1713 Cedar Avenue; 9006-9282, known as 1737 Maryland Avenue; 9021-6917, known as 4946 West End Avenue; and 0195-0200, known as 1702 Lake Avenue. (2) The district is created for the purpose of providing for the repair of the bulkhead, pilings, and catwalk; the dredging of the harbor and the channel; and future maintenance and other improvements as permitted by § 4-7-405(b), should future maintenance or improvements become necessary. (3) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Snug Harbor Waterways Improvement District for a period of 25 years beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State, according to terms set forth in the agreement between the State and the County governing body sitting as district council of the district. (ii) The annual assessment for each property within the Waterways Improvement District shall be an amount determined by dividing the number of tax parcels in the district into the sum of the annual amount necessary to amortize the loan from the Department of Natural Resources plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed, and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (l) Spriggs Pond Waterways Improvement District. (1) The limits of the Spriggs Pond Waterways Improvement District are lots No. 4 through 8 in Block 7, as shown on a plat entitled "Century ‘21', Plat Two" dated June 1972, recorded among the land records of the County in Plat No. 2661, Book No. 49, Folio 36; lot No. 1 in Block F, and lots No. 14/15 through 24 in Block A, as shown on a plat entitled "Longview on the Magothy" dated June 1952, recorded among the land records of the County in Plat No. 1093, Book No. 23, Folio 13; parcel 465 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 109, Folio No. 209; parcel 474 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 2933, Folio No. 240; parcel 475 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 145, Folio No. 222; parcel 478 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 0809, Folio No. 017; parcel 500 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3700, Folio No. 302; parcel 567 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3436, Folio No. 632; parcel 775 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 0868, Folio No. 085; parcel 828 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1772, Folio No. 068; parcel 829 of Map Reference 32, Block



18, as more particularly described in a deed recorded among the land records of the County in Liber No. 0821, Folio No. 577; parcel 830 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3277, Folio No. 315; parcel 831 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3168, Folio No. 387; parcel 832 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3809, Folio No. 805; parcel 833 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1125, Folio No. 365; parcel 834 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1406, Folio No. 289; parcel 838 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 1269, Folio No. 121; parcel 967 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 2266, Folio No. 553; and parcel 968 of Map Reference 32, Block 18, as more particularly described in a deed recorded among the land records of the County in Liber No. 3228, Folio No. 116. (2) The district is established for the purpose of improving Spriggs Pond on the Magothy, including expanding the breakwater; rebuilding channel bulkheads; dredging the channel; and providing future maintenance and other improvements as permitted by § 4-7-405(b), as necessary. (3) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on property in the Spriggs Pond Waterways Improvement District for a period of 25 years, beginning with the year immediately following the year in which the waterways improvement project is completed, or sooner if required by the State. (ii) The annual assessment for each property in the district shall be an amount determined by dividing the number of tax parcels in the district into the sum of the annual amount necessary to amortize the loan plus anticipated County administrative costs consisting of 5% of that amount. Each annual assessment shall constitute a lien on the real property against which it is assessed and the improvements on the real property and shall be paid annually as County taxes are required to be paid. Further assessments to provide for future maintenance and other improvements shall be levied in the manner provided by law. (m) Whitehall Waterways Improvement District. (1) The limits of the Whitehall Waterways Improvement District are lots 4 through 20 as shown on the Revised Plat of Whitehall Manor dated December 9, 1964 and recorded among the land records of Anne Arundel County in Plat Book 33, Page 32; and parcel 212, as shown on State Department of Assessments and Taxation Map 46 (updated to May, 1998). (2) The district is established for the purpose of dredging Whitehall Cove and the Whitehall and Homewood Canals and providing for future maintenance and improvements as permitted under § 4-7-405(b), should maintenance or improvements become necessary. (3) (i) To secure repayment of a loan from the State Department of Natural Resources through the Waterway Improvement Fund, an annual assessment is levied on the property in the Whitehall Waterways Improvement District for a period of 25 years beginning the year following the year in which the waterways improvement project is completed,



or sooner if required by the State, according to the terms set forth in the agreement between the State and the County governing body sitting as district council for the district. (ii) Notwithstanding § 4-7-101(h), the annual assessment for each property in the district shall be assessed and levied by the County Council, sitting as the District Council for a waterways improvement district, based on shares allocated to each tax account, as follows:

Tax Account Number Address Share 3000-0116-3200 1038 Whitehall Cove ½ share 3908-0244-9320 605 Canal Lane ½ share 3908-0149-9300 615 Canal Lane ½ share 3908-1006-4400 613 Canal Lane 1 share 3908-0629-3017 609 Canal Lane 1 share 3908-2445-6552 607 Canal Lane 1 share 3908-9002-2022 603 Canal Lane 1 share 3908-2917-2553 601 Canal Lane 1 share 3908-2588-9245 Candy Court 1 share 3908-2588-9244 Candy Court 1 share 3908-3394-4904 Candy Court 1 share 3908-3394-4903 Candy Court 1 share 3908-9000-6900 Homewood Canal 1 share 3908-9001-0523 606 Candy Court 1 share 3908-2926-5605 605 Candy Court 1 share

The total number of shares and half-shares shall be divided into the total of the loan repayment, any maintenance costs budgeted by the district, and the County administrative charge. The elimination of any tax account by combination with another account shall reduce the total number of shares accordingly. The annual assessment shall constitute a lien against the property against which it is assessed, and carries the same obligation as County real property taxes. (1985 Code, Art. 6, § 4-104) (Bill No. 40-86; Bill No. 41-86; Bill No. 81-88; Bill No. 86-88; Bill No. 102-88; Bill No. 10-90; Bill No. 2-92; Bill No. 48-92; Bill No. 90-92; Bill No. 24-94; Bill No. 125-94; Bill No. 114-96; Bill No. 5-97; Bill No. 45-97; Bill No. 98-98; Bill No. 19-00; Bill No. 50-00; Bill No. 19-04; Bill No. 23-04; Bill No. 3-06; Bill No. 62-06; Bill No. 84-06; Bill No. 5-14)

TITLE 8. SPECIAL TAXING DISTRICTS

Section 4-8-101. Scope. 4-8-102. Authorization. 4-8-103. Bond resolutions. 4-8-104. Disclosure to buyers. 4-8-105. Exemption from purchasing laws. 4-8-106. Financing of required improvements.



§ 4-8-101. Scope.

(a) State law. Real property within a defined geographic area in the County may be formed into a special taxing district in accordance with Local Government Article, §§ 21-501 et seq., of the State Code, and this title. (b) Intent. The approvals and authorizations provided in any ordinance described in § 4-8-102 and any bond resolution described in § 4-8-103 are intended solely to authorize the County to accomplish certain financing transactions under and in accordance with the provisions of Local Government Article, §§ 21-501 et seq., of the State Code. (c) Construction. Any approvals, authorizations, or activities provided in an ordinance or bond resolution shall not constitute, be deemed to constitute, or imply that the County Council, the County Executive, or any department, office, or agency of the County approves, favors, authorizes, or consents to any action or activity within or required for the development of the district, including any land use approval, requirements for the provision of public utilities or services, or any administrative, judicial, quasi-judicial, or legislative action. (1985 Code, Art. 6, § 4A-101) (Bill No. 58-97; Bill No. 116-97)

§ 4-8-102. Authorization.

(a) Required provisions. An ordinance establishing a special taxing district shall include a description of the area to be included in the district; the types of infrastructure and related costs that are intended to be funded; the following items that are to be made part of each contract of sale for real property located in a district: reasonable disclosure of any special assessments, special taxes, or other fees or charges for which a buyer will be liable due to the special taxing district and that the seller's failure to provide disclosure in the form required shall render the contract of sale voidable at the option of the buyer before the date of settlement; and a requirement that adequate debt service reserve funds be maintained. (b) Prohibited provisions. An ordinance establishing a special taxing district may not allow acceleration of assessments or taxes by reason of bond default or an increase in the maximum special assessments, special taxes, or other fees or charges applicable to an individual property if any other property owner becomes delinquent in the payment of special assessment, special tax, or other fee or charge securing special obligation debt issued under this section. (c) Permissive provisions. An ordinance establishing a special taxing district may provide for exemption, deferrals, and credits; that a lien shall attach to each property within a special taxing district to the extent of a property owner's obligation under any special taxing district financing; and for the reimbursement to the County of its expenses to administer the special fund in each special tax district. (1985 Code, Art. 6, § 4A-102) (Bill No. 58-97; Bill No. 23-04)

§ 4-8-103. Bond resolutions.

(a) Generally. If a special taxing district is authorized pursuant to § 4-8-102 and the County intends to issue bonds, the County Council may adopt one or more resolutions that: (1) designate an area or areas as a special taxing district; (2) create a special fund with respect to the special taxing district; (3) pledge to the special fund the proceeds of the ad valorem or special tax to be levied in accordance with Local Government Article, §§ 21-501 et seq., of the State Code;



(4) require that the proceeds from the tax be paid into the special fund; (5) specify the proposed undertaking; (6) specify the maximum principal amount of bonds to be issued; (7) specify the maximum rate or rates of interest for the bonds; (8) agree to a covenant to levy on all real and personal property within the special taxing district, ad valorem taxes, or special taxes in a rate and an amount at least sufficient in each year in which any of the bonds are outstanding to provide for the payment of the principal of, the interest, and the redemption premium on the bonds and replenish any debt service fund, or for any other purposes related to the ongoing expenses of or security for the bonds; (9) specify the following: (i) the maximum amount to be assessed with respect to any parcel of property located within a special taxing district; (ii) a tax year or other date after which no further special taxes shall be levied or collected on a parcel; (iii) the circumstances under which the special tax levied against any parcel may be increased as a consequence of delinquency or default by the owner of that parcel or any other parcel within the special taxing district; (iv) procedures allowing for the prepayment of special taxes; (v) establishment of sinking funds; (vi) establishment of debt service reserve funds; (vii) pledges of other assets and revenues towards the payments of the principal and interest; and (viii) provision for municipal bond insurance or any other type of financial guaranty of the bonds; and (10) provide for any other matters not inconsistent with Local Government Article, §§ 21-501 et seq., of the State Code, that the County Council determines necessary or desirable to effect the proposed undertaking. (b) Permissive provisions in resolution. In addition to the authorization granted in subsection (a), the County Council may authorize the County Executive or the Controller to specify any of the following: (1) the actual principal amount of the bonds to be issued; (2) the actual rate or rates of interest for the bonds; (3) the manner in which and the terms on which the bonds are to be sold; (4) the time or times that the bonds may be executed, issued, and delivered; (5) the form and tenor of the bonds and the denominations in which the bonds may be issued; (6) the manner in which and the times and places that the principal of the bonds is to be paid; (7) provisions pursuant to which any or all of the bonds may be called for redemption prior to their stated maturity dates; and (8) any other provisions not inconsistent with Local Government Article, §§ 21-501 et seq., of the State Code, that the County Council determines necessary or desirable to effect the financing of the proposed undertaking.



(c) Approval by County Executive. Any resolution adopted pursuant to Local Government Article, §§ 21-501 et seq., of the State Code, and this title shall be approved by the County Executive before it may become effective. (1985 Code, Art. 6, § 4A-103) (Bill No. 58-97; Bill No. 17-00)

§ 4-8-104. Disclosure to buyers.

(a) Disclosure required. A contract to sell real property shall disclose to the initial buyer and any later buyer during the life of any special assessment, special tax, fee, or charge authorized under this title the amount of any special assessment, special tax, fee, or charge that the buyer must pay. Any contract that does not disclose all items required by this section is voidable at the option of the buyer before the date of settlement. (b) Contents of notice. (1) A notice in a contract of sale that substantially conforms to the following text complies with this section: "Each year the buyer of this property must pay a special assessment or special tax imposed under §§ 4-8-101 et seq. of the Anne Arundel County Code, as of (date of this contract of sale). The special assessment or special tax on this property amounts to (dollar amount in arabic numbers) each year, as of (date of each scheduled increase), the assessment or tax may increase to (maximum amount or method for determining the same). For further information on this assessment or tax, the buyer may contact the County Office of Finance." (2) If an increase in any special assessment, special tax, fee, or charge is likely to occur in the foreseeable future but the timing or amount of the increase is not certain when the contract is signed, the notice shall also expressly disclose that fact. (c) Declaration. Before any bonds are issued under this title, the Controller shall record among the land records of the County at the cost of the special taxing district a declaration encumbering all real property located in the district and designating that property as subject to a special taxing district. The declaration shall terminate when the Controller records a release stating that all bonds are fully repaid. (d) Notice on tax bill. The Controller shall indicate on the real property tax bill for each property in a special taxing district the amount of any special assessment or special tax imposed on the property. (1985 Code, Art. 6, § 4A-104) (Bill No. 58-97; Bill No. 17-00)

§ 4-8-105. Exemption from purchasing laws.

(a) Definition. In this section, "authorized infrastructure" means infrastructure: (1) to be owned by the County and constructed or otherwise provided by a subdivider or other developer under a public works agreement or similar agreement with the County; or (2) to be owned by a governmental entity or agency other than the County. (b) Exemption. Unless otherwise provided in an ordinance described in § 4-8-102 or in a resolution described in § 4-8-103, the provisions of §§ 4-8-101 et seq. do not apply to actions authorized by any such ordinance or resolution in the exercise of the powers conferred on the County by Local Government Article, §§ 21-501 et seq., of the State Code, including the execution and delivery by the County of an acquisition, development, or similar agreement



providing for the financing, construction, or acquisition of authorized infrastructure to be financed from the proceeds of bonds to be issued under the authority of Local Government Article, §§ 21-501 et seq., of the State Code. (1985 Code, Art. 6, § 4A-105) (Bill No. 116-97; Bill No. 61-99)

§ 4-8-106. Financing of required improvements.

Notwithstanding any other provision of this Code, the proceeds of bonds issued under authority of Local Government Article, §§ 21-501 et seq., of the State Code, may be used to finance in whole or in part improvements that are required under this Code to be installed by a subdivider or other developer for the subdivision or other development of land. (1985 Code, Art. 6, § 4A-106) (Bill No. 55-98)

TITLE 9. TAX INCREMENT FINANCING DISTRICTS

Section 4-9-101. Exemption from purchasing laws. 4-9-102. Financing of required improvements.

§ 4-9-101. Exemption from purchasing laws.

(a) Definition. In this section, “authorized infrastructure” means infrastructure: (1) to be owned by the County, and constructed or otherwise provided by a subdivider or other developer under a public works agreement or similar agreement with the County; or (2) to be owned by a governmental entity or agency other than the County. (b) Exemption. Unless otherwise provided in an ordinance, the provisions of §§ 4-8-101 et seq. do not apply to actions authorized by an ordinance or resolution, as the case may be, in the exercise of the powers conferred on the County by the Tax Increment Financing Act and Local Government Article, §§ 21-501 et seq., of the State Code, including the execution and delivery by the County of an acquisition, development, or similar agreement providing for the financing, construction, or acquisition of authorized infrastructure to be financed from the proceeds of bonds to be issued under the authority of the Tax Increment Financing Act and Local Government Article, §§ 21-501 et seq., of the State Code. (1985 Code, Art. 6, § 4B-101) (Bill No. 61-99)

§ 4-9-102. Financing of required improvements.

Notwithstanding any other provision of this Code, the proceeds of bonds issued under authority of the Tax Increment Financing Act of the State Code and Local Government Article, §§ 21-501 et seq., of the State Code, may be used to finance in whole or in part improvements that are required under this Code to be installed by a subdivider or other developer for the subdivision or other development of land. (1985 Code, Art. 6, § 4B-102) (Bill No. 61-99)



TITLE 10. BONDS AND TAX ANTICIPATION NOTES

Section Subtitle 1. Bonds in General

4-10-101. Borrowing limitations. 4-10-102. Bonds for water or wastewater facilities – In general. 4-10-103. Bonds for water or wastewater facilities – Issuance. 4-10-104. Bonds and notes for capital improvements. 4-10-105. Reimbursement of expenditures.

Subtitle 2. Bonds and Indebtedness of Third Parties 4-10-201. Form of approval. 4-10-202. Agreements requiring approval by County Council. 4-10-203. Maryland Economic Development Revenue Bond fees.

Subtitle 3. Tax Anticipation Notes 4-10-301. Authority to issue. 4-10-302. Amount authorized. 4-10-303. Statement of Controller. 4-10-304. Authority of County Executive. 4-10-305. Form of notes. 4-10-306. Manner of execution. 4-10-307. Method of sale. 4-10-308. Application of proceeds. 4-10-309. Covenant as to payment. 4-10-310. Arbitrage covenant.

Charter reference – §§ 719 - 722.

State Code reference – Local Government Article, Title 19.

SUBTITLE 1. BONDS IN GENERAL

§ 4-10-101. Borrowing limitations.

(a) Ceiling for indebtedness. The aggregate amount of bonds and other evidences of indebtedness outstanding at one time may not exceed: (1) 5.2% of the County's assessable basis of real property; (2) 13% of the County's assessable basis of personal property; and (3) 13% of the operating real property described in the Tax-Property Article, § 8-109(c), of the State Code. (b) Exclusions. The following are not bonds or evidences of indebtedness within the meaning of subsection (a): (1) tax anticipation notes or other evidences of indebtedness having a maturity not in excess of 12 months; (2) bonds or other evidences of indebtedness issued or guaranteed by the County payable primarily or exclusively from taxes levied in or on, or other revenues of, special taxing districts; and



(3) bonds or other evidences of indebtedness issued for self-liquidating and other projects payable primarily or exclusively from the proceeds of assessments or charges for special benefits or services, including bonds or other evidences of indebtedness issued for water or wastewater facilities. (1985 Code, Art. 6, § 9-101) (Bill No. 54-01)

§ 4-10-102. Bonds for water or wastewater facilities – In general.

(a) Maintenance. The County shall maintain the current interest and joint sinking funds to secure payment, when due, of the principal of and interest on outstanding bonds issued by the County. The joint sinking funds are special funds under § 718(a) of the Charter. (b) Required deposits. There shall be deposited in the joint sinking funds: (1) revenues collected from special benefit assessments and area service charges imposed with respect to water or wastewater facilities installed or constructed with proceeds from bonds sufficient to meet the annual sinking fund increments based on established bond amortization tables; and (2) interest earned on the bond proceeds, before expenditure, and on the moneys accumulated in the funds. (c) Interest. Maturing interest on and principal of the bonds shall be paid from the funds. (d) Appropriations. The annual current expense budget for the County shall provide for appropriations to the funds for the revenues and disbursements as provided in this section. Whenever the revenues are insufficient to meet appropriations, the County may appropriate to the funds from net operating revenues of its water or wastewater facilities not otherwise pledged an amount sufficient to make up the deficit, or the County shall levy for that purpose under § 718(f) of the Charter. (1985 Code, Art. 6, § 9-102)

§ 4-10-103. Bonds for water or wastewater facilities – Issuance.

(a) Generally. With respect to bonds of the County issued for water or wastewater facilities, the following provisions shall be considered an exercise of the authority conferred by Local Government Article, § 10-203, of the State Code, and § 719 of the Charter, and those provisions shall govern the issuance of the bonds until altered by law. (b) General obligation bonds. The County may issue water or wastewater facilities bonds payable primarily from special taxes levied in specified areas or from any assessments or charges for special benefits or services, as provided in this Code, in which case the County shall pledge its faith and credit to the collection and the primary sources of revenue in accordance with covenants contained in the ordinance authorizing the bonds, and to make up any deficiency on such primary sources by the levy of ad valorem taxes, without limitation, as authorized by § 718(f) of the Charter. The bonds shall constitute general obligations of the County and they shall so recite. (c) Revenue bonds. The County, in the alternative, may issue water or wastewater facilities bonds payable exclusively from assessments or charges for special benefits or services, in which case the County shall pledge its faith and credit to the collection and application of the revenues in accordance with covenants contained in the ordinance authorizing the bonds. The



bonds shall constitute revenue bonds of the County, payable solely or exclusively from the revenues pledged thereto, and they shall so recite. (d) When issuance is prohibited. The County may not issue bonds of either type if, at the time of the issuance of the bonds, the amount of the bonds plus the unpaid amount of bonds issued by the County for water or wastewater facilities exceeds 5.6% of the County's assessable basis of real property, 14% of the County's assessable basis of personal property, and 14% of the operating real property described in the Tax-Property Article, § 8-109(c), of the State Code, computed as of the first day of the then-current fiscal year. (e) Variations from Charter. In the issuance of bonds of either type, §§ 720 and 721 of the Charter shall be complied with except that the declaration as to source of payment shall be modified as set forth above. In addition, the ordinance authorizing the bonds may provide for the capitalization of interest for a period of two years from date of issue as well as for the deferment of maturities for that period. In the case of bonds payable exclusively from certain revenues, the ordinance may also provide for the sale of the bonds by private negotiation. (f) Agreement or indenture of trust. The County, in the ordinance authorizing an issue of bonds payable exclusively from revenues, may authorize the execution by the County Executive with a qualified bank or trust company of an agreement or indenture of trust to secure payment. The agreement or indenture of trust may contain covenants binding on the County with respect to the use and application of specific revenues, the establishment and maintenance of appropriate reserves, the prior redemption of bonds, the issuance of additional bonds, the employment of consultants, the maintenance and operation of water or wastewater facilities and the fixing and alteration of rates and charges for the use and employment of such facilities. In addition, the County may agree to the appointment by a court of competent jurisdiction of a receiver to maintain and operate the water or wastewater facilities securing the agreement or indenture of trust if the County defaults in the performance of its covenants under the agreement, including covenants to pay the principal of and interest on the bonds. However, in order to assure the self-liquidating status of any water or wastewater facilities constructed or acquired with the proceeds of bonds issued under such an agreement or indenture of trust, the County may not agree to deposit under the agreement any revenues other than net revenues from the operation of the water or wastewater facilities. (g) Rule of construction; conflicts. Nothing in this section shall be construed as a limitation on the power of the County Council to make other or different provisions respecting bonds as may be permitted by the general laws of the State or the Charter, and in the case of a conflict between this section and any other or different provisions, the latter shall prevail. (1985 Code, Art. 6, § 9-103) (Bill No. 54-01)

§ 4-10-104. Bonds and notes for capital improvements.

(a) Useful life. The County may not issue bonds or bond anticipation notes for the acquisition of a capital facility or construction of a capital project or a separately identifiable integral component of a capital facility or capital project unless the bonds or notes have a final maturity date within the probable useful life or the average probable useful lives of the capital project or projects for which the series of bonds or bond anticipation notes are issued, accounting from the date of issue of the series of bonds. The County Council shall determine the probable useful life of a facility, project, or undertaking. The determination by the County Council of the probable useful life of the project is conclusive.



(b) Stated in ordinance. Each bond issue authorization ordinance shall state the probable useful life of each capital facility, capital project, and separately identifiable integral component proposed to be funded through the issuance of general obligation bonds, estimated in accordance with generally accepted accounting principles and practices and, to the extent applicable, federal, State, and local laws and regulations. (c) Replacement bonds. The County may execute and deliver bonds, in the manner provided in § 720 of the Charter, for the replacement of any bonds of the County previously issued that have become mutilated or have been destroyed or lost or pay any bonds of the County and any coupons issued with the bonds that have matured and have become mutilated or have been destroyed or lost, without requiring presentation of the bonds or coupons, on satisfaction of the requirements of this subsection. The Controller, with the written approval of the Chief Administrative Officer, may authorize the replacement of bonds if: (1) the owner of the bonds has requested replacement bonds before receipt by the County of any notice that the lost bonds have been acquired by a bona fide purchaser; (2) the owner of the bonds has filed with the County a sufficient indemnity bond, said indemnity bond being in an amount equal to twice the face value of the bonds plus the amount of coupons attached; and (3) the owner of the bonds has agreed to satisfy all other expenses incurred by the County in connection with the issuance of replacement bonds. (1985 Code, Art. 6, § 9-104) (Bill No. 102-87; Bill No. 13-89)

§ 4-10-105. Reimbursement of expenditures.

(a) Declaration of intent. For the purposes of § 148 and related provisions of the Internal Revenue Code, as amended, the County Executive is designated as the official authorized to declare on behalf of the County an official intent to reimburse expenditures with bond or note proceeds and is authorized to establish procedures for recording and making available evidence of such intent and generally to take such actions as may be appropriate to assure compliance by the County with applicable provisions of the Internal Revenue Code regarding such declaration of intent. For the purposes § 148 and related provisions of the Internal Revenue Code, as amended, official intent to reimburse expenditures also may be declared on behalf of the County in a resolution or ordinance of the County Council. (b) Delegation in writing. The authority of the County Executive to declare official intent may be delegated in writing by the County Executive to one or more designees. (1985 Code, Art. 6, § 9-105) (Bill No. 62-91)

SUBTITLE 2. BONDS AND INDEBTEDNESS OF THIRD PARTIES

§ 4-10-201. Form of approval.

(a) Revenue or private activity bonds in general. Unless otherwise provided by law, the issuance of revenue or private activity bonds by the County on behalf of a third party that do not constitute in any manner an indebtedness of the County or a charge against the general credit or taxing powers of the County shall be approved by a resolution introduced by request of the County Executive and adopted by the County Council.



(b) Private activity bonds by volunteer fire company. The issuance of private activity bonds by a qualified volunteer fire company under § 150(e) of the Internal Revenue Code, as amended, shall be approved by the County for the purposes of § 147(f) of the Internal Revenue Code, as amended, by a resolution introduced on behalf of the County Executive and adopted by the County Council. (1985 Code, Art. 6, § 9-301) (Bill No. 61-04)

§ 4-10-202. Agreements requiring approval by County Council.

(a) Prohibition. Except as provided in this section, the County may not pledge its credit, commit its taxing power, obligate the County in any manner for the payment of bonded or other debt, or make a commitment for future payment of County funds in any agreement relating to or arising from: (1) the issuance of economic development revenue bonds, industrial revenue bonds, and other private activity bonds by the County on behalf of private entities; (2) the issuance of private activity bonds by qualified volunteer fire companies; (3) the issuance of bonds by the Maryland Economic Development Corporation, the Maryland Industrial Development Financing Authority, or similar entities; or (4) the facilities, equipment, or activities funded by the proceeds of the bonds described in subsections (a)(1), (a)(2) and (a)(3). (b) Approval by ordinance. An agreement binding the County to any obligation within the scope of subsection (a), or binding a County Executive to seek an appropriation to fund any obligation within the scope of subsection (a), shall be approved by ordinance of the County Council and, until unless so approved, shall have no legal force or effect. The approval may take the form of an ordinance that authorizes the County Executive to execute an agreement under such terms and conditions as the County Council may specify in the ordinance or that ratifies an agreement after execution by the County Executive. (1985 Code, Art. 6, § 9-302) (Bill No. 61-04)

§ 4-10-203. Maryland Economic Development Revenue Bond fees.

(a) Application fee. Each borrower under the Maryland Economic Development Revenue Bond Act shall pay to the Controller on submission of the application for initial funding or refinancing of an existing bond an application fee of $1,000 that shall be credited against the issuer fee if the loan is approved and closes. (b) Issuer fee. Each borrower under the Maryland Economic Development Revenue Bond Act shall pay to the Controller an issuer fee calculated by bond counsel: (1) at the time of closing on the economic development revenue bond loan in an amount equal to: (i) a yield of 0.125% per year on the principal amount of bonds issued for new projects; or (ii) 0.25% of the principal amount of bond proceeds approved for refunding; or



(iii) a combination of the amounts determined under subsections (b)(1)(i) and (b)(1)(ii) that is based on the portion of the loan used for new projects and refunding when the loan is used in part for new projects and in part for refunding; or (2) in an amount equal to a yield of 0.125% per year on the principal amount of the loan at the times set forth in the loan documents. (c) Limitation on amount of fees. The fees authorized under subsections (a) and (b) may not exceed the amount that is the maximum applicable arbitrage limitation established under § 148 of the Internal Revenue Code, as amended. (Bill No. 30-08)

SUBTITLE 3. TAX ANTICIPATION NOTES

§ 4-10-301. Authority to issue.

To avoid cash shortages resulting from the receipt of tax and other County revenues that are sometimes unpredictable or that may vary because of unforeseen circumstances, the County may issue, sell, and deliver one or more series of its general obligation tax anticipation notes. The net proceeds from the sale of notes shall be used and applied for the public purpose of paying other available funds together with any expenses of the County budgeted for the fiscal year during which the notes are issued, sold, and delivered. (1985 Code, Art. 6, § 9-201)

§ 4-10-302. Amount authorized.

The aggregate principal amount of notes which may be outstanding at any time may not exceed the amount certified by the Controller as the amount of additional moneys needed to meet, when due, the budgeted expenses of the County for the fiscal year in which the notes are to be delivered, prior to the receipt of tax revenues in the fiscal year. The amount of notes that may be outstanding at any time may not exceed the lesser of: (1) 5% of the gross revenues for all funds set forth in the current expense budget of the County for the current fiscal year; or (2) the amount of ad valorem and other taxes levied for the current fiscal year or certified by the Controller to be properly treated as revenues in the current fiscal year to the extent such taxes are reasonably anticipated by the Controller to be available for payment of the principal of the notes at maturity, after provision for interest on the notes, other County debt service and any other County obligations to which such ad valorem and other taxes are pledged. (1985 Code, Art. 6, § 9-202)

§ 4-10-303. Statement of Controller.

(a) Contents of statement. Prior to the issuance of any series of notes, the Controller shall prepare and submit to the County Executive a statement showing: (1) that, at the time of submission of the statement, the then estimated amount of uncollected revenues of the County for the current fiscal year equals or exceeds the principal amount of the notes and the estimated interest on the notes;



(2) the additional moneys needed to meet, when due, the budgeted expenses of the County for the current fiscal year, prior to the receipt of tax revenues in the current fiscal year; (3) the proposed principal amount of the series of notes then to be issued, the proposed date of maturity of the series of notes and an estimate of the interest charges to be incurred with respect to the notes based on prevailing interest costs; (4) the aggregate principal amount of notes outstanding on the proposed date of issuance of the series of notes; and (5) 5% of the gross revenues for all funds set forth in the current expense budget of the County for the current fiscal year and the amount of ad valorem and other taxes levied for the current fiscal year or certified by the Controller to be properly treated as revenues in the current fiscal year, to the extent such taxes are reasonably anticipated by the Controller to be available for payment of the principal of the notes at maturity, after provision for interest on the notes, other County debt service, and any other County obligations to which the ad valorem and other taxes are pledged. (b) Acceptance of or variation to statement. As provided in § 4-10-307, the County Executive may accept the proposed principal amount and maturity or make such variations as may seem to the County Executive in the best interests of the County. (1985 Code, Art. 6, § 9-203) (Bill No. 23-04)

§ 4-10-304. Authority of County Executive.

With respect to each series of notes, the County Executive may take the following actions and make the following commitments on behalf of the County: (1) to establish the principal amount and maturity of such series of notes and the rate of interest payable on the notes, all within the limitations prescribed in this subtitle; (2) to reserve to the County the option to redeem any such series of notes in whole or in part at such times and upon the payment of such premiums as the County Executive may determine to be in the best interests of the County; (3) to retain qualified bond counsel, whose qualifications are subject to approval by the County Attorney, to handle all legal proceedings with respect to the issuance and sale of any such series of notes and to pass on the validity of the issuance and sale, and to employ a qualified banknote company to print or engrave such notes in accordance with established standards, the cost of any such employment to be treated as specialized services; (4) to appoint a bank having trust powers, or a trust company, having its principal or a branch office in the County, as paying agent for any such series of notes, such authority to include the power to agree with respect to the compensation of said paying agent for the services to be rendered by it and to appoint said bank or trust company as note registrar for any such series of notes; and (5) to take such further actions and to execute and deliver such documents, instruments and certificates as are necessary and desirable in connection with the issuance of the notes. (1985 Code, Art. 6, § 9-204) (Bill No. 13-89)

§ 4-10-305. Form of notes.



(a) Generally. Each note shall be dated the date of delivery of the note, shall mature within 60 days of its initial authentication and delivery, and shall bear interest from its date payable at the maturity of the note or on any prior redemption date. The notes shall be registered as to both principal and interest in the names of the owners of the notes on books kept for such purpose by the Controller at the Controller's office in Annapolis, Maryland, said Controller being hereby designated as note registrar for each series of notes as to which the County Executive has not designated a bank or trust company as note registrar. The notes shall be designated "Anne Arundel County, Maryland, Tax Anticipation Notes" and the notes of each series shall be further designated as the County Executive may determine. (b) Specific requirements. The County Executive may establish the form of each series of notes, provided that the form shall: (1) state "ANNE ARUNDEL COUNTY, MARYLAND, a body politic and corporate of the State of Maryland (the ‘County'), hereby acknowledges itself indebted, for value received and upon presentation and surrender hereof, hereby promises to pay on the maturity date to the registered owner hereof, the principal amount of this note, with interest thereon from the date of issue to the maturity date, at the interest rate per year and at the office of the paying agent, all as specified herein." and "This note is issued in anticipation of the receipt of current taxes. The full faith and credit and unlimited taxing power of the County are hereby irrevocably pledged to the prompt payment of the principal of and interest on this note according to its terms, and the County hereby covenants and agrees to pay promptly the principal of this note and the interest thereon at the date and in the manner mentioned herein"; and (2) contain the date of issue, the maturity date, the principal amount, the interest rate and the place of payment of such series of notes; redemption provisions, if any, established by the County Executive; provisions for the registration of such notes; the form of certificate of authentication; and such other provisions, terms, legends, and text as may be necessary or desirable. (1985 Code, Art. 6, § 9-205)

§ 4-10-306. Manner of execution.

The several series of notes shall be executed on behalf of the County by the manual or facsimile signature of the County Executive and the seal of the County or facsimile of the seal shall be imprinted on the notes, attested by the manual or facsimile signature of the Chief of Staff to the County Executive. Each note shall be authenticated by the manual or facsimile signature of the Chief Administrative Officer or the authorized deputy. In addition, the County Executive may provide for authentication of the notes by any bank or trust company appointed to act as note registrar. A note is not valid for any purpose nor does it constitute an obligation of the County unless so authenticated. (1985 Code, Art. 6, § 9-206) (Bill No. 13-89)

§ 4-10-307. Method of sale.

The County Executive may sell the notes on the most favorable terms available from time to time, without solicitation of competitive bids, at private sale, and private sale is hereby found and determined to be in the best interests of the County. The notes shall not be subject to the provisions of Local Government Article, §§ 19-205 and 19-206, of the State Code, that pertain to



the public sale of certain bonds and other matters. The notes may not be issued except for cash, be sold at less than the par value of the notes, or bear interest at a rate in excess of the maximum interest rate, if any, specified by the County Council by public local law to be payable on obligations of the County. The County Executive may negotiate with any bank or banker for a loan commitment and deliver to the bank or banker the notes from time to time, as funds are required, pursuant to the terms of said commitment. Following each such sale, or the negotiation of each such commitment, the County Executive shall report the same at the next meeting of the County Council and shall accompany the report with the data on which the County Executive had relied to conclude that the most favorable terms practicably available to the County in the prevailing market for comparable obligations had been obtained. (1985 Code, Art. 6, § 9-207)

§ 4-10-308. Application of proceeds.

The proceeds of the sale of each series of notes shall be paid directly to the Controller and shall be deposited in the proper accounts of the County. There shall be deducted from the total gross proceeds received from the sale of each series of notes the cost of issuing the notes, including the cost of any printing or reproduction expenses, all legal fees, and other reasonably related expenses. The balance of the proceeds of the sale of each series of notes shall be expended to meet and pay, together with any other available funds, expenses budgeted for the current fiscal year as such expenses may become payable. Any part of the funds derived from the sale of each series of notes not expended for the purposes set forth in § 4-10-301 shall be set apart in a separate fund by the Controller and applied in payment of the principal of the series of notes. (1985 Code, Art. 6, § 9-208)

§ 4-10-309. Covenant as to payment.

(a) Collection and setting apart funds. The County hereby irrevocably and unconditionally covenants with the holder or holders of the notes: (1) to collect and set apart in a separate fund a sufficient amount of any ad valorem and other taxes which may have been levied and which are now, or may become, payable to the County in order to provide funds to pay the principal of and interest on the notes, when due; and (2) to take all action within the legal power of the County as may be necessary, desirable, or appropriate in order to obtain and set apart funds sufficient to provide for the payment of the principal of and interest on the notes, when due. (b) Other funds. The County may provide other funds for the payment of the principal of and interest on the notes from any lawful source. The notes shall constitute general obligations of the County. (c) Levy of taxes. For the purpose of paying, on the date of maturity, the principal of and interest on the notes to the extent not paid from taxes levied for the fiscal year in which the notes are issued or from taxes properly treated as revenues in such fiscal year, the County shall levy or cause to be levied ad valorem taxes which it is empowered to levy, without limitation, on real property, tangible personal property, and certain intangible personal property within its corporate limits and subject to County taxation in amount sufficient to provide for the payment,



when due, of the principal of and interest on the notes, such levy to be made to the full extent permitted by law. (d) General obligation. The full faith and credit of the County are hereby irrevocably pledged to the payment of the maturing principal of and interest on the notes and to the levy and collection of the taxes prescribed in this section as and when such taxes may become necessary in order to provide sufficient funds to meet the debt service requirements of the notes. (1985 Code, Art. 6, § 9-209)

§ 4-10-310. Arbitrage covenant.

The County hereby solemnly covenants that it will not make any use of the proceeds of the notes or of any moneys that, pursuant to § 148 and related provisions of the Internal Revenue Code, as amended, may be deemed to be proceeds of such notes, which would cause such notes to be "arbitrage bonds" within the meaning of that section and those regulations. (1985 Code, Art. 6, § 9-210)

TITLE 11. BUDGET

Section 4-11-101. Current expense budget – Long-term contracts and personnel summaries. 4-11-102. Capital budget and capital program. 4-11-103. Closing of capital project. 4-11-104. Department of Public Works budget. 4-11-105. Rates for water and wastewater services. 4-11-106. Revenue Reserve Fund. 4-11-107. Grant-in-aid program. 4-11-108. (Reserved). 4-11-109. Community Benefit Program. 4-11-110. Agricultural and woodland preservation program sinking fund. 4-11-111. Expenditure of real property transfer tax. 4-11-112. Proceeds of additional marriage license fee. 4-11-113. Court Fines and Fees Special Revenue Fund. 4-11-114. Grants Special Revenue Fund. 4-11-115. Bond Premium Special Revenue Fund. 4-11-116. Energy Loan Revolving Fund. 4-11-117. Funding of the Reserve Fund for Retiree Health Benefits. 4-11-118. Video Lottery Facility Local Impact Grant Special Revenue Fund. 4-11-119. Watershed Protection and Restoration Special Revenue Fund. 4-11-120. Developer Street Light Special Fund.

Charter reference – §§ 701 et seq.

§ 4-11-101. Current expense budget – Long-term contracts and personnel summaries.



(a) Contracts. In addition to other material and information required by the Charter or other law, the proposed current expense budget for each fiscal year shall list each existing contract under which the County is or may be obligated to expend funds and which is to be performed in the upcoming fiscal year or in any succeeding fiscal year thereafter. For each contract, the current expense budget shall identify the number of the contract; the party with whom the County has contracted; the purpose of the contract; the duration and performance terms of the contract; and the terms for payment under the contract. (b) Departmental personnel summaries. In addition to other material and information required by the Charter or other law, the proposed current expense budget for each fiscal year shall list detailed departmental personnel summaries that include the number of employees by position title and classification; the pay grade for each position; the number of positions requested in the current fiscal year’s budget by position title and classification; the number of positions approved in the current fiscal year’s budget by position title and classification; and the number of positions requested in the upcoming fiscal year’s budget by position title and classification. Once the proposed County budget for the upcoming fiscal year has been submitted by the County Executive to the County Council as required by § 706 of the Charter, a departmental personnel summary shall be revised only by an amendment to the budget that is presented to and adopted by the County Council. (1985 Code, Art. 6, § 8-101) (Bill No. 58-03; Bill No. 76-15)

Charter reference – § 704.

§ 4-11-102. Capital budget and capital program.

(a) Generally. In addition to other material and information required by the Charter or other law, the proposed capital budget and capital program for each fiscal year as submitted by the County Executive to the County Council shall include the information described in this section. (b) Contents generally. The proposed capital budget and capital program shall include: (1) a key that describes the types of activities associated with each phase of a capital project, as defined by the Department of Public Works and included in the budget document; and (2) the following information regarding the phases of a capital project: the current phase of the project; the action undertaken in the fiscal year that ends June 30 of the calendar year in which the budget is submitted; and the action required to complete the project. (c) Specific information required for capital projects. The following information shall be provided regarding a capital project: (1) the project name and number; (2) the project class; (3) a brief narrative description of the project and an explanation of how the project conforms to an applicable master plan or feasibility study; (4) a map, if applicable, including a reference to a page number in the Alexandria Drafting Company (ADC) Map Book for Anne Arundel County; (5) the fiscal year in which the project first appeared in the capital program, by capital project number;



(6) the initial total cost of the project and a brief explanation of significant changes; (7) the total project cost of the capital project for the prior and current capital budgets and capital programs described by its phases of activity, including plans and engineering; land acquisition; construction; furniture, fixtures, and equipment; and overhead; (8) the dollar change in the total project cost from the prior year to the proposed budget; (9) for multi-year recurring projects, an explanation of the proposed use of the funds for the upcoming fiscal year, including an identification of the facilities or uses to which the funds will be applied; (10) the projected impact of the completed project on the current expense budget; (11) any amounts encumbered and expended by April 1 of the current and prior year. (12) previously approved and projected funding for each fiscal year in the six-year capital program, identified by each source of funds, including bonds, pay-as-you-go funds, and grant funds; (13) the amount of estimated funding required beyond the six-year capital program; (14) a statement as to whether the project is contingent on the receipt of State, federal, or other non-County funds or grants and the amount of the funds or grants; (15) a brief narrative description of the public benefit to be achieved by the project; any changes in the name of the project since its inception; any changes in the scope of the project from the prior year; any changes in the timing of the project from the prior year; an explanation for any changes in the total project cost from the prior year; and any amendments to the project that were previously adopted by ordinance; and (16) a summary of the recommendations of the Planning Advisory Board. (1985 Code, Art. 6, § 8-102) (Bill No. 27-00; Bill No. 19-02; Bill No. 23-04)

Charter reference – § 705.

§ 4-11-103. Closing of capital project.

(a) Time for closing. The Office of Finance shall close out a capital project in the fiscal year in which the significant anticipated costs of the capital project have been incurred by the County and the facility being constructed pursuant to the capital project is either in use or capable of being used for its intended purpose. (b) Monthly report. The Controller shall file a monthly report with the County Auditor explaining why a capital project has not been closed if the Office of Finance has not closed a capital project within six months following its original estimated completion date as determined by the Department of Public Works or when the facility is either in use or capable of being used for its intended purpose. (1985 Code, Art. 6, § 8-103) (Bill No. 23-04)

§ 4-11-104. Department of Public Works budget.



(a) Expense detail. In compliance with §§ 717 and 718 of the Charter, the current expense and capital budgets for water and wastewater utilities submitted by the Director of Public Works for each fiscal year shall contain the following expense detail: (1) anticipated operating expenses for the water utility and wastewater utility, including the expenses of maintenance and replacement of worn-out facilities and equipment, making new connections and extensions, not to be financed from bond funds, supplies, additional equipment, personnel, direct and indirect administrative overhead, purchase of water or wastewater treatment by the County; (2) anticipated expenses of planning and design not payable from bond funds; (3) anticipated expenses of debt service on general obligation and revenue bonds or other obligations issued by the County for utility capital improvements, or to be issued in accordance with the capital budget in the ensuing fiscal year for those purposes; (4) anticipated expense of meeting sinking fund requirements; (5) other anticipated costs and expenses considered necessary to maintain the utilities in good operating condition in accordance with sound engineering practice; and (6) anticipated expenses of payments in lieu of taxes as required by § 717 of the Charter. (b) Revenue detail. In compliance with §§ 717 and 718 of the Charter, the current budgets for water and wastewater utilities submitted by the Director of Public Works for each fiscal year shall contain the anticipated revenues from: (1) water connection charges, wastewater connection charges, water readiness-to-serve charges, private fire protection charges, metered water delivered charges, wastewater use charges, and public fire hydrant charges; (2) special water benefit charges, special wastewater benefit charges, and area benefit charges that may be established as provided in §§ 13-5-601 et seq. of this Code; (3) all assessments and other charges imposed; (4) prior years' surplus or collections and from interest on any invested funds of the utilities, including bond proceeds; and (5) miscellaneous revenues or sources established by ordinance of the County Council. (1985 Code, Art. 6, § 8-104) (Bill No. 23-04; Bill No. 63-04)

§ 4-11-105. Rates for water and wastewater services.

(a) Requirement. The rates, assessments, and other charges for water and wastewater utility services furnished by the County, or for direct or indirect benefits accruing from the water and wastewater utility services, shall be fixed as prescribed in the Charter and this Code on a basis to provide gross revenues from the utility services sufficient to pay the amounts appropriated for the utility services from the current revenues of the utility services as outlined in § 4-11-104. (b) Rule of construction. This section may not be construed to prevent inter-fund cash borrowing authorized by §§ 711(c) and 718(c) of the Charter; supplementary or emergency appropriations for the utilities as authorized by § 712 of the Charter; or appropriation of tax revenues to redeem a pledge of the full faith and credit of the County made under the Sanitary Commission Act or under § 4-10-103. (1985 Code, Art. 6, § 8-105)



§ 4-11-106. Revenue Reserve Fund.

(a) Creation and description. There is hereby created a revenue reserve account known as the Revenue Reserve Fund. The Revenue Reserve Fund is a continuing, non-lapsing account in which funds are retained to support appropriations if estimated general fund revenues decline below current expense budget appropriations during a fiscal year. (b) Appropriation. The budget as proposed by the County Executive and approved by the County Council may contain an appropriation to fund the Revenue Reserve Fund except that the amount of the annual appropriation to the Revenue Reserve Fund may not cause the sum of the balance of the Revenue Reserve Fund plus the appropriation to exceed an amount equal to 5% of the estimated General Fund revenues for the upcoming fiscal year. (c) Interest earnings. Interest earnings of the fund shall be retained to the credit of the fund except that the Controller may credit interest earnings of the Revenue Reserve Fund to the General Fund if credited interest earnings cause the total amount of the fund to exceed an amount equal to 5% of the estimated General Fund revenues for the upcoming fiscal year. (d) Transfer to general fund. During the course of a fiscal year, the County Executive, with the approval of the County Council by ordinance, may authorize a transfer from the Revenue Reserve Fund to general fund revenues in the current expense budget to fund existing appropriations if the County Executive determines that revenues for the current fiscal year will be below the estimated revenues relied on to fund the current expense budget and all reasonable reductions in expenditures have been made and will not be sufficient to offset the anticipated shortfall. (e) County Council procedure. In acting on a bill to transfer funds from the Revenue Reserve Fund, the County Council shall proceed as it does upon requests for transfers of appropriations under § 711 of the Charter. (1985 Code, Art. 6, § 8-107) (Bill No. 45-92; Bill No. 25-98; Bill No. 17-00; Bill No. 58-02; Bill No. 70-15)

State Code reference – Local Government Article, § 16-107.

§ 4-11-107. Grant-in-aid program.

(a) Establishment. There is a grant-in-aid program for the purpose of aiding incorporated improvement or community associations or health centers in the construction of community activity or health buildings. To be eligible for aid, the association shall satisfy the Chief Administrative Officer that it is an eleemosynary corporation in good standing with the State Department of Assessments and Taxation; obtain the written approval of the Chief Administrative Officer for the plans and specifications of the building; and satisfy the Chief Administrative Officer that the building will be used exclusively for medical services or community or civic activities, including youth activities centers, dances, bingos, dinners, and the like. (b) Contribution. On fulfilling the conditions in subsection (a), the association shall be eligible for a contribution by the County. The County Executive may award a grant-in-aid in an amount not to exceed $10,000 or, with the approval of the County Council, in an amount in excess of $10,000. (c) Agreement; lien. Before receipt of the contribution, the association shall record at its own expense among the land records of the County, an agreement stating that if the



building ceases to be used for public purposes, the grant shall be refunded immediately to the County and, until that time, the County is entitled to a lien on the building to the extent of the grant. (1985 Code, Art. 6, § 8-108) (Bill No. 13-89; Bill No. 84-09)

§ 4-11-108. (Reserved).

§ 4-11-109. Community Benefit Program.

(a) Establishment. There is a Community Benefit Program for the purpose of assisting incorporated nonprofit community associations and other incorporated nonprofit organizations to upgrade or improve their subdivisions or communities. (b) Eligibility. To be eligible for a grant, an association or organization shall be in good standing with the Maryland State Department of Assessments and Taxation and: (1) (i) be active in the following area in the southwest portion of the County: From the point at which Maryland Route 4 enters Anne Arundel County from the south thence running in a westerly direction along the common boundary between Anne Arundel County and Calvert County to the shores of the Patuxent River, thence running in a northerly direction along the westernmost boundary of Anne Arundel County and binding along the shores of the Patuxent River to the point at which the western boundary of Anne Arundel County intersects with Kings Branch, thence running along Kings Branch in an easterly and then northerly direction to the intersection of Kings Branch with Mt. Airy Road, then in an easterly direction on Mt. Airy Road to the point at which Mt. Airy Road intersects with Maryland Route 424, thence running in a southeasterly direction along the southwest border of Birdsville Road, to the point at which Birdsville Road intersects with Maryland Route 2, thence running in a southerly direction along the western border of Maryland Route 2 to the point at which Maryland Route 2 intersects with Maryland Route 408, thence running in a southwesterly direction along the northwestern border of Maryland Route 408 to the point at which Maryland Route 408 intersects with Brooks Woods Road, thence running in a southeasterly direction along the southwestern border of Brooks Woods Road to the point at which Brooks Woods Road intersects with Little Road, thence running in a generally westerly direction along the northern border of Little Road to the point at which Little Road intersects with Bay Front Road, thence running in an easterly direction along the southern border of Bay Front Road to the point at which Bay Front Road intersects with Fishers Station Road, thence running in a southwesterly direction along the northwestern border of Fishers Station Road until Fishers Station Road intersects with Maryland Route 4, thence running in a southerly direction along the western border of Maryland Route 4, to the point of beginning; and (ii) agree to use the grant to protect and benefit the County and the communities located near a sanitary landfill operated solely for the disposal of rubble that contributes a host community benefit fee to the County; or (2) (i) be active in the area of the northern portion of the County bounded by Route 295 (Baltimore-Washington Parkway), Route 176 (Dorsey Road), Route 170 (Telegraph Road), Route 174 (Reece Road), and Route 175 (Annapolis Road); and (ii) agree to use the grant to protect and benefit the County and the communities located near a video lottery facility.



(c) Amount of grant. The County Executive may award a grant to an eligible association or organization in an amount not to exceed $10,000 or, with the approval of the County Council, in an amount in excess of $10,000. (d) Agreement. Each association or organization that receives a grant shall enter into an agreement with the County that ensures compliance with the requirements of subsection (b) and contains any other provisions that the County Executive determines to be necessary or prudent to protect the interests of the County. (1985 Code, Art. 6, § 8-110) (Bill No. 44-95; Bill No. 86-09)

§ 4-11-110. Agricultural and woodland preservation program sinking fund.

(a) Establishment. There is an agricultural and woodland preservation sinking fund. The sinking fund is a non-lapsing fund. (b) Payments into fund. The County shall pay into the sinking fund appropriations from the general fund. Amounts on deposit in the sinking fund may be invested and reinvested by the County, and all proceeds from investments made by the fund shall be paid into the sinking fund. (c) Payment from the fund. The County shall make payments from the sinking fund for expenses of principal and interest on long-term obligations of the County for the purchase of agricultural and woodland preservation easements and for issuance and administration of the long-term obligations. (d) Purpose; no rights to holder of debt instrument. The sinking fund is established for the sound financial administration of the agricultural and woodland preservation program. The holder of a debt instrument issued by the County relating to the agricultural and woodland preservation program shall have no rights in or with respect to the sinking fund, including any moneys or investments held in the fund, and the County may modify the sinking fund without the consent of any such holder. (1985 Code, Art. 6, § 8-111) (Bill No. 21-00)

§ 4-11-111. Expenditure of real property transfer tax.

Anne Arundel County may dedicate and, as provided in the annual County budget, expend: (1) up to 50% of the revenues received from the transfer tax in each fiscal year for the payment of debts and costs incurred for the construction of water and wastewater facilities; and (2) if the County has an Agricultural Land Preservation Program certified under the State Finance and Procurement Article, § 5-408, of the State Code, up to 20% of the revenues received from the transfer tax in each fiscal year for the purchase of agricultural easements under the County Agricultural Land Preservation Program. (1985 Code, Art. 6, § 7-101.1)

State Code reference – 1994 Md. Laws, Ch. 96.

Editor's note – This section was transferred to the Public Local Laws of Maryland (Article 2 - Anne Arundel County) by 1985 Md. Laws, Ch. 8, § 10. This section formerly appeared as Article 81, § 278C, of the State Code. With the revision of the tax laws through the Tax-Property Article of the State Code, various local provisions were



transferred to the public local laws for the appropriate county. This section was added to the 1967 County Code as § 17-711, and renumbered in the 1985 County Code as Article 6, § 7-101.1.

§ 4-11-112. Proceeds of additional marriage license fee.

The Controller shall deposit the proceeds of the additional marriage license fee collected by the Clerk of the Circuit Court for Anne Arundel County under § 2-3-105 into the general fund and the proceeds shall be used to promote or fund domestic violence programs in accordance with the annual budget. (1985 Code, Art. 6, § 10-104) (Bill No. 50-93)

§ 4-11-113. Court Fines and Fees Special Revenue Fund.

(a) Fund established. There is a Court Fines and Fees Special Revenue Fund into which revenues shall be paid from the following sources: (1) all appearance fees collected by the Clerk of the Circuit Court for Anne Arundel County under the authority of the Courts and Judicial Proceedings Article, § 7-204(c), of the State Code; and (2) fifty percent of the fines imposed and recognizances forfeited to the Circuit Court for Anne Arundel County under the authority of Chapter 808 of the 1943 Laws of Maryland. (b) Special fund. The Court Fines and Fees Special Revenue Fund is a special, nonlapsing fund. (c) Purposes. The revenues paid into the Court Fines and Fees Special Revenue Fund shall be appropriated in the budget of the Circuit Court for Anne Arundel County and dedicated to the general purposes of the Court Library and Assignment Office and for maintenance and improvement of the Court’s facilities, equipment, and programs, including the following: (1) necessary expenses for books, legal publications, library equipment, and the services of the library and other personnel; and (2) refurbishing or repairing of furniture in the court rooms and library. (d) Nonexclusive source of funding. General fund revenues may be used to supplement appropriations from the Court Fines and Fees Special Revenue Fund for the purposes described in subsection (c). (Bill No. 24-08)

§ 4-11-114. Grants Special Revenue Fund.

(a) Fund established. There is a Grants Special Revenue Fund into which shall be paid revenues from the following sources: (1) State, federal, and private grants that limit expenditure of grant funds to purposes specified in the grants; and (2) the estimated amount of the County matching funds that will be required during a fiscal year by State, federal, and private grants, appropriated as part of an ordinance appropriating funds (b) Special fund. The Grants Special Revenue Fund is a special, nonlapsing fund. (c) Conditional appropriation of unanticipated grant revenues. Revenue from a grant included in an ordinance appropriating funds but in excess of the amount anticipated for



the grant, and any County matching funds required by the grant, are deemed appropriated for the purpose specified in the grant, subject to the following conditions: (1) there is a grant award letter or other writing that, to the satisfaction of the Controller, confirms that the grant funds are available for expenditure by the County; and (2) there are sufficient funds available in the budget of the agency administering the grant in either the Grants Special Revenue Fund or the General Fund for payment of any required County matching funds. (d) Amendment of budget. Upon satisfaction of the conditions imposed on an appropriation by subsection (c), the Budget Officer, without the necessity of further action by the County Council, shall amend the budget as recorded in the County financial system to show the appropriation within the Grants Special Revenue Fund to the agency that will administer the expenditure of the grant and any matching funds, provided that the Budget Officer shall send a report to the Controller and to the County Auditor that, for each grant, identifies the grant, the amount of the budgetary change, and the agency to which the budgetary change was made. (Bill No. 29-08; Bill No. 18-15)

§ 4-11-115. Bond Premium Special Revenue Fund.

(a) Fund established. There is a Bond Premium Special Revenue Fund into which the net bond proceeds from the sale of general improvements bonds sold at a price above par value shall be deposited. (b) Special fund. The Bond Premium Special Revenue Fund is a special, nonlapsing fund. (c) Purposes. The revenues paid into the Bond Premium Special Revenue Fund shall be transferred to the Capital Projects Fund, the General Fund, or any other County fund, and the transferred funds shall be appropriated for a purpose or purposes permitted for the expenditure of bond proceeds under federal income tax law. (Bill No. 27-10)

§ 4-11-116. Energy Loan Revolving Fund.

(a) Fund established. There is an Energy Loan Revolving Fund into which forty percent (40%) of the net revenues from the Millersville Landfill Gas to Energy Project shall be deposited. For the purposes of this section, “net revenues” means the revenue attributable to the sale of electricity generated by the project and the sale of other attributes of the project, less the amounts payable to the Northeast Maryland Waste Disposal Authority, debt service on bonds issued to finance the construction of the project, the cost of electricity at the Millersville Landfill and Resource Recovery Facility, the Millersville Convenience Center, the Glen Burnie Convenience Center, and the Sudley Convenience Center. (b) Special fund. The Energy Loan Revolving Fund is a special, nonlapsing fund. (c) Purposes. The net revenues paid into the Energy Loan Revolving Fund shall be appropriated for countywide energy efficiency and conservation projects. (d) Administration of the fund. The projects financed by the Energy Loan Revolving Fund shall be administered by Arundel Community Development Services, Inc. pursuant to the terms and conditions of an the energy efficiency and conservation program agreement between the County and Arundel Community Development Services, Inc.



(Bill No. 57-10)

§ 4-11-117. Funding of the Reserve Fund for Retiree Health Benefits.

(a) Funding plan required. On or before May 1, 2014 the County Executive shall submit to the County Council a five-year plan for funding the Reserve Fund for Retiree Health Benefits established by § 718(i) of the County Charter. (b) Contents of plan. The plan shall include recommendations for: (1) standards for determining the affordability of retiree health benefits that consider future spending levels for the benefits and the ability of County taxpayers to fund the benefits in addition to the value of the benefits to retirees; (2) any changes to the County’s Retiree Health Benefits Program, including any changes to the nature and scope of the benefits themselves, necessary to stay within the recommended affordability standards; (3) appropriations to the Reserve Fund for Retiree Health Benefits for each of the next five fiscal years, beginning with fiscal year 2015; and (4) a means of funding retiree health benefits that stays within the recommended affordability standards, to include consideration of funding retiree health benefits on an actuarial basis by contributions from both the County and employees while the future retirees are actively employed by the County. (c) Advisory committee. The County Executive shall appoint an advisory committee to review and comment on the plan that includes as members employees and retirees as well as citizens not having a direct financial interest in the County’s Retiree Health Benefits Program. (Bill No. 85-13)

§ 4-11-118. Video Lottery Facility Local Impact Grant Special Revenue Fund.

(a) Fund established. There is a Video Lottery Facility Local Impact Grant Special Revenue Fund into which shall be paid the revenue from the local impact grant distributed to the County under the State Government Article, § 9-1A-27, of the State Code. (b) Special fund. The Video Lottery Facility Local Impact Grant Special Revenue Fund is a special, nonlapsing fund. (c) Purposes. The revenue paid into the Video Lottery Facility Local Impact Grant Special Revenue Fund shall be dedicated to and appropriated only for those purposes set forth in the State Government Article, § 9-1A-31(b), of the State Code. (d) Recommendations of Local Development Council. The Video Lottery Facility Local Development Council established under Title 13 of Article 3 of this Code shall provide annual recommendations to the County Executive for the expenditure of Video Lottery Facility Local Impact Grant funds. In addition, the Video Lottery Facility Local Development Council shall review any ordinance for the appropriation of funds from the Video Lottery Facility Local Impact Special Revenue Fund and, on or before the thirtieth day after receipt of the proposed ordinance, report its findings and recommendations to the County Executive and County Council. The County Council may not vote on any ordinance that is subject to this subsection until it has either received the Council’s report or the time period for submission of the report has expired.



(e) Nonexclusive source of funding. General Fund revenues may be used to supplement appropriations from the Video Lottery Facility Local Impact Grant Special Revenue Fund for the purposes described in subsection (c). (Bill No. 92-12; Bill No. 85-13; Bill No. 47-14)

§ 4-11-119. Watershed Protection and Restoration Special Fund.

(a) Fund established. There is a Watershed Protection and Restoration Special Revenue Fund into which shall be paid the revenue required by the Environment Article, § 4-202.1(h)(3), of the State Code. (b) Special fund. The Watershed Protection and Restoration Special Revenue Fund is a special, nonlapsing fund. (c) Purposes. The revenue paid into the Watershed Protection and Restoration Special Revenue Fund shall be dedicated to and appropriated for those purposes set forth in the Environment Article, § 4-202.1(h)(4), of the State Code, including the payment or reimbursement of debt service on bonds, notes or other obligations that finance stormwater management projects and the pledging of such revenue and fund to secure the repayment of this debt service. (d) Nonexclusive source of funding. General Fund and other revenues may be used to supplement appropriations from the Watershed Protection and Restoration Special Revenue Fund for the purposes set forth in subsection (c). (Bill No. 2-13; Bill No. 85-13)

§ 4-11-120. Developer Street Light Special Fund.

(a) Definitions. In this section, the terms “developer” and “development” have the meanings set forth in § 17-1-101 of this Code. (b) Fund established. There is a Developer Street Light Special Fund into which shall be paid the revenue collected in accordance with § 17-11-301(c) of this Code. (c) Special fund. The Developer Street Light Special Fund is a special, nonlapsing fund. (d) Purposes. The revenue paid into the Developer Street Light Special Fund shall be appropriated for the purchase, construction, and installation of street lighting associated with a development for which a developer paid a fee in accordance with § 17-11-301(c) of this Code, and for the costs of the County in administering the fund. (Bill No. 104-13)

TITLE 12. MISCELLANEOUS PROVISIONS

Section 4-12-101. Charge for worthless checks. 4-12-102. Payment of governmental charges. 4-12-103. Short-term advances to County Employees' Federal Credit Union. 4-12-104. Lien certificates. 4-12-105. Inmate medical fee.



4-12-106. Automated mapping – Geographic information systems. 4-12-107. Grant fund accounting.

§ 4-12-101. Charge for worthless checks.

(a) Imposition of charge. There is a charge of $25 for each check or similar written instrument that is not paid in full by the financial institution on which it is drawn for a reason other than the fault or neglect of the County, when on first return "no funds," "payment stopped," or "account closed" is indicated, or when presented a second time for payment it is dishonored regardless of reason. The charge shall be imposed against the person presenting the worthless check or instrument to the County, its officers, agents, or employees in payment of a tax, charge, fee, assessment, or impost of any kind levied or imposed under law. (b) Mechanics. The charge shall be entered in the records of the Office of Finance, collected by the Controller, and be recorded as a lien on the County tax records when appropriate. The charge shall be collected in the same manner as the tax, charge, fee, or assessment in connection with which the worthless instrument was presented in payment is collected. (c) Waiver. In cases where procedural or processing errors have occurred or other justified circumstances are evident, the Controller or the Controller's designee may waive the charge. (1985 Code, Art. 6, § 10-101) (Bill No. 38-88; Bill No. 53-96; Bill No. 17-00)

§ 4-12-102. Payment of governmental charges.

(a) Definition. In this section, "governmental charges" includes all taxes, fees, and charges collected by the County and any additional charges collected by the County in connection with the taxes, fees, or charges. (b) Authority to accept. The County may accept payment of governmental charges by a credit card, debit card, or electronic means, such as e-check, electronic funds transfer, and automated clearing house. (c) Required imposition of service charges and fees. Except as provided in subsection (d), the County shall impose and collect a service charge in connection with the payment of governmental charges by credit card or debit card, but the service charge may not exceed the amount of any fee charged to the County in connection with the payment method. The County shall impose and collect a fee in connection with the payment of governmental charges by credit card, debit card, or electronic means if the payment is rejected due to insufficient funds. (d) Permissive imposition of service charges. The County may impose and collect a service charge in connection with the payment of fees by credit card, debit card, or electronic means of fees charged for the following services and programs: (1) Department of Recreation and Parks: child care programs; facility rentals; park access; and recreational, athletic, and park programs; (2) Police Department: any fees collected by or payable to Animal Control; and (3) Department of Public Works: landfill dumping fees.



(e) Notice. Each bill or notification for a governmental charge that may be paid by credit card, debit card, or electronic means shall state the types of cards and electronic methods that may be used to pay the governmental charge and the amount of any service or other charges. (1985 Code, Art. 6, § 10-107) (Bill No. 26-00; Bill No. 75-00; Bill No. 8-05; Bill No. 13-14)

§ 4-12-103. Short-term advances to County Employees' Federal Credit Union.

The Controller may disburse funds for short-term advances to the Anne Arundel County Employees' Federal Credit Union on the following conditions: prior to disbursement, the advances must have the written approval of the County Executive and the Chief Administrative Officer; the advances shall be limited to not more than 15% of the total assets of the Credit Union; and the advances must bear interest at the average rate of investment rate for the County and shall be repaid in full within 120 days from the date of disbursement. (1985 Code, Art. 6, § 10-102) (Bill No. 13-89)

§ 4-12-104. Lien certificates.

The Controller may provide for the issuance of a lien certificate stating what County charges or assessments exist against property and may charge $50 for each certificate. A certificate shall include State and County taxes, benefit assessments, and other charges and assessments. A charge due at or prior to the time of issuance of a certificate is not a lien against any property after the issuance of a certificate for the property unless the charge is shown on the certificate. (1985 Code, Art. 6, § 10-103) (Bill No. 46-94; Bill No. 17-00; Bill No. 35-11)

§ 4-12-105. Inmate medical fee.

(a) Establishment. There is a fee of $4 for each visit by an inmate in the Anne Arundel County Detention Center to an institutional medical unit or non-institutional physician, dentist, or optometrist in accordance with the Correctional Services Article, § 5-405, of the State Code. (b) Collection and use. The fee shall be deducted from the inmate's spending financial account, reserve financial account, or similar account held by the Superintendent of Detention Facilities on behalf of the inmate. The proceeds from the fee shall be collected by the Superintendent of Detention Facilities, paid monthly to the Controller, and deposited by the Controller in the general fund of the County. (1985 Code, Art. 6, § 10-105) (Bill No. 17-95; Bill No. 17-00; Bill No. 23-04)

§ 4-12-106. Automated mapping – Geographic information systems.

The County shall charge a fee for system products or system services, as defined in the State Government Article, § 10-901, of the State Code, that are provided to the public. The fees charged for system products and system services shall be established in accordance with the State Government Article, § 10-904, of the State Code. (1985 Code, Art. 6, § 10-106) (Bill No. 88-97; Bill No. 20-00)



§ 4-12-107. Grant fund accounting.

(a) Definitions. In this section, the following words have the meanings indicated. “Qualifying non-profit organization” means an organization exempt from taxation pursuant to § 501 of the Internal Revenue Code that receives County funds totaling more than $100,000 in any fiscal year or is entitled to receive a share of County revenues totaling more than $100,000 in any fiscal year. “Qualifying non-profit organization” does not mean any agency, office, board, or commission established by County law or an organization that receives County funds or revenues by virtue of a County procurement. (b) Required submissions. No later than sixty days after the beginning of the County’s fiscal year during which the organization is to receive County funds or a share of County revenue, a qualifying non-profit organization shall provide to the Controller under oath or affirmation by a person authorized to do so by the board of directors of the qualifying non-profit organization: (1) a list of officers, directors, trustees, key employees, and the five highest compensated employees of the organization, as defined for purposes of the Internal Revenue Service Form 990, during the organization’s most recent tax year, together with the amount of compensation reported on Form W-2, Box 5 or Form 1099-MISC, Box 7, filed with the Internal Revenue Service for the calendar year ending with or within the organization’s tax year by the organization and any related organization, as defined for purposes of the Internal Revenue Service Form 990; (2) a copy of any contract of employment or agreement for the performance of services in exchange for compensation for any person listed in subsection (b)(1); (3) a copy of any contract of employment or agreement for the performance of services in exchange for compensation in effect during the fiscal year with any person or entity who is regulated as a lobbyist under the State Government Article, § 15-701 (a), (1), (2), (3), or (4), of the State Code, or § 7-7-102 of this Code; (4) a copy of any resolution of the board of directors approving the contracts or agreements referred to in subsections (b)(2) and (b)(3); (5) a copy of any written policies and procedures in effect during the fiscal year, for disclosure of conflicts of interest, as defined for purposes of compliance with the Internal Revenue Code, that identify the classes of individuals within the organization covered by the policy, facilitate disclosure of information that may help identify conflicts of interest, and specify procedures to be followed in managing conflicts of interest; (6) a copy of any written policies and procedures in effect during the fiscal year for monitoring proposed or ongoing transactions for conflicts of interest, as defined for purposes of compliance with the Internal Revenue Code, and dealing with potential or actual conflicts, whether discovered before or after the transaction has occurred, and addressing financial or business transactions between the organization’s officers and directors and the organization; and (7) a copy of a written policy providing for disclosure protection for employees of the organization consistent with § 6-2-107 of this Code. (c) Annual audit. Each qualifying non-profit organization shall prepare financial statements for each fiscal year, which shall be prepared in accordance with generally accepted accounting principles, and shall have the annual financial statements audited by an independent certified public accountant. Within 180 days of the end of the organization’s fiscal year, the



organization shall provide copies of the audit to the Controller and the County Auditor, as well as copies of any management letter and any independent auditor’s report on internal control over financial reporting and compliance issued by the independent auditor. (d) Alternative compliance. A qualifying non-profit organization may otherwise comply with the requirements of subsections (b) and (c) by executing a grant funding agreement with the County containing such provisions as the County Attorney, the Controller, and the Director of the Finance Department of the City of Annapolis shall require to ensure transparency and accountability in the expenditure of those funds or revenues. (e) Remedy for non-compliance. The Controller may withhold any amounts otherwise due to the qualifying non-profit organization until the information required by subsections (b) or (c) has been received. (f) Information to Auditor and City Finance Director. The Controller shall provide a copy of the information submitted pursuant to subsections (b), (c), and (d) to the County Auditor and the Director of the Finance Department of the City of Annapolis. (g) Site visits and review of records. Upon reasonable notice and at reasonable times, the Controller, the County Auditor, and the Director of the Finance Department of the City of Annapolis, together or separately, may conduct periodic site visits at the business office of a qualifying non-profit organization and such visits may include inspection and review of records related to services and financial records. (h) Organizations receiving $100,000 or less. An organization exempt from taxation pursuant to Section 501 of the Internal Revenue Code that receives County funds totaling $100,000 or less in any fiscal year or is entitled to receive a share of County revenues totaling less than $100,000 in any fiscal year shall execute a funding agreement with the County containing such provisions as the County Attorney, the Controller, and the Director of the Finance Department of the City of Annapolis shall require to ensure transparency and accountability in the expenditure of those funds or revenues. The funding agreement shall also contain a provision requiring disclosure protection for employees of the organization consistent with § 6-2-107 of this Code. (i) Regulations. The Controller may promulgate such regulations as may be necessary to implement this section. (Bill No. 63-09; Bill No. 96-13)

APPENDIX – TAX ASSESSMENT DISTRICTS MAP

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