The Town shall have the power to levy and collect taxes in the
form of special assessments upon property in a limited and determinable
area for special benefits conferred upon property by the installation
or construction, of water mains, sanitary sewer main, storm water
sewers, curbs and gutters and by the construction, and paving of public
ways and sidewalks or parts thereof, and to provide for the payment
of all or any part of the above projects out of the proceeds of such
special assessment. The cost of any project to be paid in whole or
in part by special assessments may include the direct cost thereof,
the cost of any land acquired for the project, the interest on bonds,
notes or other evidences of indebtedness issued in anticipation of
the collection of special assessments, a reasonable charge for the
services of the administrative staff of the Town, and any other item
of cost which may reasonably be attributed to the project.
The procedure for special assessments, wherever authorized in
this Charter, shall be as follows:
a. The cost of the project being charged for shall be assessed according
to the front foot rule of apportionment or some other equitable basis
determined by the Council.
b. The amount assessed against any property for any project or improvement
shall not exceed the value of the benefits accruing to the property
therefrom, nor shall any special assessment be levied which shall
cause the total amount of special assessments levied by the Town and
outstanding against any property at any time, exclusive of delinquent
installments, to exceed 25% of the assessed value of the property
after giving effect to the benefit accruing thereto from the project
or improvement for which assessed.
c. All special assessment charges shall be levied by the Council by
ordinance. Before levying any special assessment charges, the Council
shall hold a public hearing. The Treasurer shall cause notice to be
given stating the nature and extent of the proposed project, the kind
of materials to be used, the estimated cost of the project, the portion
of the cost to be assessed, the number of installments in which the
assessment may be paid, the method to be used in apportioning the
cost and the limits of the proposed area of assessment. The notice
shall also state the time and place at which all persons interested,
or their agents or attorneys, may appear before the Council and be
heard concerning the proposed project and special assessment. Such
notice shall be given by sending a copy thereof by mail to the owner
of record of each parcel of property proposed to be assessed and to
the person in whose name the property is assessed for taxation and
by publication of a copy of the notice at least once in a newspaper
of general circulation in the Town. The Treasurer shall present at
the hearing a certificate of publication and mailing of copies of
the notice, which certificate shall be deemed proof of notice, but
failure of any owner to receive the mailed copy shall not invalidate
the proceedings. The date of hearing shall be set at least 10 and
not more than 30 days after the Treasurer shall have completed publication
and service of notice as provided in this section. Following the hearing
the Council, in its discretion, may vote to proceed with the project
and may levy the special assessment.
d. Any interested person feeling aggrieved by the levying of any special
assessment under the provisions of this section shall have the right
to appeal to the Circuit Court of Frederick County within 10 days
after the levying of any assessment by the Council.
e. Special assessments may be made payable in annual or more frequent
installments over such period of time, not to exceed 30 years and
in such manner as the Council may determine. The Council shall determine
on what date installments shall be due and payable. Interest may be
charged on installments at the rate to be determined by the Council.
f. All special assessment installments shall be overdue six months after
the date on which they became due and payable. All special assessments
shall be liens on the property and all overdue special assessments
shall be collected in the same manner as Town taxes or by suit at
law.
g. All special assessments shall be billed and collected by the Treasurer.