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§ 18-304. Park taxes

West's Annotated Code of MarylandLand UseEffective: October 1, 2012

West's Annotated Code of Maryland
Land Use (Refs & Annos)
Division II. Maryland-National Capital Park and Planning Commission [Titles 14-27] (Refs & Annos)
Title 18. Finances (Refs & Annos)
Subtitle 3. Taxes (Refs & Annos)
Effective: October 1, 2012
MD Code, Land Use, § 18-304
§ 18-304. Park taxes
Mandatory park tax for Montgomery County
(a)(1) The tax required under this subsection:
(i) applies to property in the metropolitan district in Montgomery County; and
(ii) shall be imposed whether any bonds have been issued under this title or whether interest is due on any bonds issued under this title.
(2) Each year, Montgomery County shall impose on each $100 of assessed valuation of:
(i) real property, a tax of 3.6 cents; and
(ii) personal property and operating real property described in § 8-109(c) of the Tax--Property Article, a tax of 9 cents.
(3) Every 60 days the county shall pay to the Commission the tax collected under this subsection.
(4) The Commission may use the revenues from the tax imposed under this subsection, after providing for debt service on bonds issued under Subtitle 2 of this title, to:
(i) police the parks or other areas under its jurisdiction;
(ii) acquire, develop, beautify, or maintain parks or other areas; or
(iii) establish playground and recreational facilities in the parks or other areas.
Mandatory park tax for Prince George's County
(b)(1) It is the intent of this subsection to provide the Commission with funds to:
(i) finance the acquisition of parklands in the metropolitan district in Prince George's County from current revenues or by the issue of bonds; and
(ii) maintain, operate, and develop acquired parklands.
(2) The tax required under this subsection:
(i) applies to property in the metropolitan district in Prince George's County; and
(ii) shall be imposed whether any bonds have been issued under this title or whether interest is due on any bonds issued under this title.
(3) Each fiscal year, Prince George's County shall impose on each $100 of assessed valuation of:
(i) real property, a tax of at least 4 cents; and
(ii) personal property and operating real property described in § 8-109(c) of the Tax--Property Article, a tax of at least 10 cents.
(4) Every 60 days the county shall pay to the Commission the tax collected under this subsection.
(5) The Commission shall use the revenues from the tax imposed under this subsection primarily to pay the principal of and interest on any bonds issued by the Commission for the acquisition of parklands in the metropolitan district in Prince George's County as authorized under this title.
(6) The county shall pay to the Commission the tax collected under this subsection whether any principal or interest is due on any bonds issued for the acquisition of parklands or whether any bonds for that purpose have been issued or are outstanding in the fiscal year in which the tax is collected.
Optional park tax for both counties
(c)(1) The tax authorized under this subsection applies to property in the metropolitan district in Montgomery County and Prince George's County.
(2) Each year the County Council of Montgomery County and the County Council of Prince George's County may impose an ad valorem tax in addition to all other taxes imposed for the benefit of and on behalf of the Commission.
(3) Each county may pay to the Commission the aggregate amount collected under this subsection in the same manner as the county pays other taxes under this subtitle.
(4) The Commission shall use the proceeds of the tax under this subsection to:
(i) acquire, maintain, develop, and operate the park systems in the counties; and
(ii) pay the debt service required by its outstanding bonds or bonds issued in the future.
(5) The Commission shall expend or disburse that proportion of tax collected from Montgomery County in Montgomery County and that proportion collected from Prince George's County in Prince George's County.
Additional tax for Montgomery County
(d)(1) The tax authorized under this subsection:
(i) applies to property in the metropolitan district in Montgomery County; and
(ii) shall be in lieu of, and in complete satisfaction of, any obligations of Montgomery County to pay for maintenance of the Commission's park system in accordance with Chapter 761, § 8 of the Acts of 1953 and all agreements executed under the terms of that law.
(2) Each year, in addition to the tax imposed under subsection (a) of this section, Montgomery County shall impose on each $100 of assessed valuation of:
(i) real property, a tax of 0.8 cents; and
(ii) personal property and operating real property described in § 8-109(c) of the Tax--Property Article, a tax of 2 cents.
Procedural provisions
(e) A tax authorized under this section shall:
(1) be imposed and collected as county taxes are imposed and collected;
(2) have the same priority rights as county taxes;
(3) bear the same interest and penalties as county taxes; and
(4) be treated the same as county taxes in every other respect.
Unexpended balances
(f)(1)(i) At least 30 days before the end of the fiscal year, the Commission shall certify and submit to the appropriate fiscal officers of the counties the net unexpended balances from money received by the Commission from taxes imposed under this section.
(ii) In Montgomery County, the Commission also shall furnish at the time requested by the County Council an estimate of unexpended balances as of the end of the fiscal year as information for the county's tax resolution.
(2) To calculate the net unexpended balance for each county, the Commission shall deduct, from its actual unexpended cash receipts from taxes collected under this section, an amount equal to the sum of:
(i) the debt service for the next succeeding fiscal year on bonds issued by it and outstanding with respect to property acquired by it in the county;
(ii) the Commission's fixed obligations under contracts the first 6 months of the fiscal year;
(iii) the amounts credited to the Commission's self-insurance fund;
(iv) $200,000 with respect to Montgomery County; and
(v) $150,000 with respect to Prince George's County.
(3)(i) Subject to paragraph (4) of this subsection, when the county receives the certification from the Commission of its net unexpended balance with respect to that county as calculated under paragraph (2) of this subsection, the county may:
1. deduct the net unexpended balance from its estimate of the amount of money to be raised in the next succeeding fiscal year by taxes collected under this section; and
2. impose the tax for the next succeeding fiscal year at a rate that the county estimates will produce the amount calculated under item 1 of this subparagraph.
(ii) The amount calculated under subparagraph (i)1 of this paragraph shall be the amount the county is obligated to pay the Commission in that fiscal year under this section.
(4) The tax rate may not be reduced under this subsection to a rate insufficient to pay debt service on bonds issued by the Commission and guaranteed by the county.

Credits

Added by Acts 2012, c. 426, § 2, eff. Oct. 1, 2012.
MD Code, Land Use, § 18-304, MD LAND USE § 18-304
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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