Home Table of Contents

§ 26-802. Implementation of plan

West's Annotated Code of MarylandLocal GovernmentEffective: October 1, 2013

West's Annotated Code of Maryland
Local Government (Refs & Annos)
Division V. Other Local Entities [Titles 24-32] (Refs & Annos)
Title 26. Public Drainage Associations (Refs & Annos)
Subtitle 8. Financing (Refs & Annos)
Effective: October 1, 2013
MD Code, Local Government, § 26-802
Formerly cited as MD CODE, Art. 25, § 87
§ 26-802. Implementation of plan
Currentness
Amount
(a) The board of managers shall determine the amount of money to be raised to implement an approved drainage project.
Preparation of assessment list
(b) The board of managers shall prepare an assessment list that shows the amount due from each landowner subject to the special assessment.
Proportional imposition of special assessments
(c) The special assessments imposed on each tract of land shall be proportional to the total assessments.
Signature and transmission of assessment list
(d) The assessment list required under subsection (b) of this section shall be:
(1) signed by the board of managers; and
(2) sent to the designated officer.
Certification
(e)(1) The designated officer shall certify the conformance of the assessment list with this section.
(2) After receiving the certification of the assessment list, the county commissioners or county council shall certify the assessment list to the county tax collector.
Inclusion in tax bills
(f)(1) The county tax collector shall include the special assessments imposed under this section in the next bills for county taxes.
(2) The special assessments are:
(i) due and collectible at the same time and in the same manner as county taxes; and
(ii) subject to the same interest and penalties for late payment and nonpayment as county taxes.
Supplemental special assessment
(g) If the special assessments collected under this section are insufficient to complete the drainage project, a supplemental special assessment shall be imposed in the same manner.

Credits

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.
MD Code, Local Government, § 26-802, MD LOCAL GOVT § 26-802
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document