The fiscal or budget year and the tax year of
the county shall begin on July 1 and shall end on June 30 of the succeeding
year, unless otherwise prescribed by state law.
[1]
Editor's Note: See also Sec. 501 of the Harford
County Charter.
For the purposes of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
The plan of the county to receive and expend funds for capital
projects during the first fiscal year included in the capital program.
The plan of the county to receive and expend funds for capital
projects during the fiscal year covered by the capital budget and
the next succeeding five (5) fiscal years.
All agencies and their officers, agents and employees, who
receive or disburse county funds.
Any money appropriated or approved by the County Council
or to which the county may at any time have legal or equitable title.
The plan of the county to receive and expend funds for charges
incurred for operation, maintenance, interest and other charges for
the ensuing fiscal year.
[1]
Editor's Note: See also Sec. 502 of the Harford
County Charter.
The county budget shall consist of the current
expense budget, the capital budget and capital program and the budget
message. It shall represent a complete financial plan for the county,
reflecting all receipts and disbursements from all sources, including
all revenues, all expenditures and the surplus or deficit in the general
fund and all special funds of the county government.
[1]
Editor's Note: See also Sec. 503 of the Harford
County Charter.
A.
Not later than four (4) months prior to the beginning
of each fiscal year, the head of the agency which receives or disburses
county funds shall furnish to the County Executive annual work programs
setting forth the nature, volume, cost and other factors concerning
the work to be performed and the estimates of the revenues and expenditures
of their several operations for that fiscal year. Estimated revenues
shall be detailed as to source and estimated expenditures as to program
or project.
B.
All such estimates shall be submitted in such form
and with such other supporting data as the County Executive may request.
The County Executive may amend the budget proposals, except for the
budget request of the Legislative Branch and any County Board of Appeals
established pursuant to Article 25A of the Annotated Code of Maryland,
1957, and shall cause to be prepared the county budget as set forth
in Sections 506, 507 and 508 of the Charter.
[1]
Editor's Note: See also Sec. 504 of the Harford
County Charter.
A.
At such time as the County Executive may direct, each
agency which receives or disburses county funds shall submit to the
County Executive an itemized list of the capital projects which each
agency proposes to undertake in the ensuing fiscal year and the next
succeeding five (5) fiscal years thereafter.
B.
The County Executive may amend the capital budget
and capital program proposals and shall cause to be prepared the county
budget as set forth in Sections 506, 507 and 508 of the Charter.
[1]
Editor's Note: See also Sec. 505 of the Harford
County Charter.
The proposed current expense budget shall contain
the following information:
A.
A statement of all revenue estimated to be received
by the county during the ensuing fiscal year, classified to show the
receipts by funds and sources of income.
B.
A statement of debt service requirements for the ensuing
fiscal year.
C.
A statement of the estimated cash surplus, if any,
available for expenditure during the ensuing fiscal year and any estimated
deficit in any fund required to be made up in the ensuing fiscal year.
D.
An estimate of the several amounts which the County
Executive deems necessary for conducting the business of the county,
to be financed from and not to exceed estimated revenue for the ensuing
fiscal year.
E.
A statement of the bonded and other indebtedness of
the county government and its agencies, including self-liquidating
and special taxing district debt and contingent liabilities.
F.
A statement of the proposed contingency reserves,
all of which shall not exceed three percent (3%) of the general fund
and of any other fund.
G.
A comparative statement of the receipts, amounts budgeted
and actual expenditures for the last completed fiscal year, the estimated
receipts and expenditures of the currently ending fiscal year and
the expenditures recommended by the County Executive for the ensuing
fiscal year for each program or project which shall be classified
by agency, character and object.
H.
Any other material which the County Executive may
deem advisable or the Council may require.
[1]
Editor's Note: See also Sec. 506 of the Harford
County Charter.
The proposed capital budget and capital program
shall be arranged to set forth clearly the plan of proposed capital
projects to be undertaken in the ensuing fiscal year and in each of
the next five (5) fiscal years and the proposed means of financing
the same. The capital budget shall include a statement of the receipts
anticipated during the ensuing fiscal year from all borrowing and
from other sources for capital projects.
[1]
Editor's Note: See also Sec. 507 of the Harford
County Charter.
The budget message shall contain supporting
summary tables and shall explain the proposed current expense budget
and capital program, both in fiscal terms and in terms of work to
be done. It shall outline the proposed financial policies of the county
for the ensuing fiscal year and describe the important features of
the current expense budget. It shall indicate any major changes in
financial policies and in expenditures, appropriations and revenues,
as compared with the fiscal year currently ending, and shall set forth
the reasons for such changes.
[1]
Editor's Note: See also Sec. 508 of the Harford
County Charter.
[Amended by Bill No. 13-8]
Not later than April 15 of each fiscal year,
the County Executive shall submit to the Council the proposed County
budget for that fiscal year.
[1]
Editor's Note: See also Sec. 509 of the Harford
County Charter.
The proposed county budget shall be filed with
the Secretary of the Council, and copies thereof shall be made available
to the public upon request.
[1]
Editor's Note: See also Sec. 510 of the Harford
County Charter.
[Amended by Bill No. 13-25]
Upon receipt of the proposed county budget,
the Secretary of the Council shall cause to be published in at least
1 newspaper published in the County a notice of the place and time
of at least two (2) public hearings on the budget by the Council.
The Council may hold such other preliminary hearings on the budget,
for the purpose of obtaining information, as it may determine, but
no action shall be taken by the Council on the budget except in public
session and after the public budget hearings prescribed in this section.
[1]
Editor's Note: See also Sec. 511 of the Harford
County Charter.
A.
After the public hearings as prescribed by § 123-11, the Council may decrease or delete any items in the budget except those required by the laws of the state or of the county and except any provision for debt service on obligations then outstanding or for estimated cash deficits. The Council shall have no power to change the form of the budget as submitted by the County Executive or to alter the revenue estimates except to correct mathematical errors or to increase any expenditure recommended by the County Executive for current expense or capital purposes.
B.
The adoption of the current expense budget and the
capital budget shall be by the affirmative vote of at least four (4)
members of the Council by a law to be known as the "Annual Budget
and Appropriation Ordinance." Any borrowing to finance capital projects
must be authorized by an existing law of the General Assembly of Maryland
or by a law of the Council adopted in accordance with the Charter.
C.
The Annual Budget and Appropriation Ordinance shall
be adopted by the Council 15 calendar days prior to the beginning
of each fiscal year, and, if the Council fails to do so, the proposed
current expense budget, as submitted by the County Executive and as
may have been amended by the Council, shall stand adopted, and funds
for the expenditures proposed in the current expense budget shall
stand appropriated as fully and to the same extent as if favorable
actions thereon had been taken by the Council.
[Amended by Bill No. 13-8]
[1]
Editor's Note: See also Sec. 512 of the Harford
County Charter.
[Added by Bill No. 09-10; amended by Bill
Nos. 10-41; 13-3; 14-3]
A.
No later than June 15th of each fiscal year, the County
Council after a public hearing shall adopt by resolution the capital
program. This resolution shall not affect the three year time limit
provided for in § 519 of the Harford County Charter, as
amended.
B.
After adoption by the County Council, any subsequent
change to the capital program shall be approved by the County Council
by resolution without the necessity of a public hearing.
The budget as adopted shall be reproduced and
made available to the public upon request.
[1]
Editor's Note: See also Sec. 513 of the Harford
County Charter.
The adopted budget shall take effect on the
first day of the fiscal year to which it applies.
[1]
Editor's Note: See also Sec. 514 of the Harford
County Charter.
When the county budget shall have been finally
adopted in the Annual Budget and Appropriation Ordinance, the Council
shall thereupon levy and cause to be raised the amount of taxes required
by the budget in the manner provided by law so that the budget shall
be balanced as to proposed income and expenditures.
[1]
Editor's Note: See also Sec. 515 of the Harford
County Charter.
A.
In fixing the tax rate for the county for any year
beginning after June 1, 1953, the County Council shall first fix a
rate applicable in an equal manner to property within and without
the incorporated towns of the county, which rate shall be sufficient
to raise all sums needed to be raised by such taxation to meet all
estimated county expenses except the following, which are hereinafter
called "listed activities," for which listed activities no levy shall
be made on property within the incorporated towns:
[Amended by Bill Nos. 00-13; 03-9]
(1)
Maintenance, care, repair and construction of roads
and bridges outside the boundaries of the incorporated towns.
(2)
All expenses of the County Department of Public Works
concerning county highways.
(3)
All expenses of the County and/or Sheriff's Office
regarding traffic patrol and highway safety.
(4)
County-related transportation expenses.
B.
After fixing a county-wide rate as above, the County
Council shall then levy an additional tax on property outside the
city and incorporated towns sufficient to satisfy the appropriations
for the above-listed activities outside the city and incorporated
towns after first applying to such appropriations all other anticipated
revenue required to be spent on any of such listed activities and
any surplus resulting from any such prior additional tax, levied for
any year beginning after January 1, 1953, or other revenue required
to be spent on any of such listed activities. All sums collected from
such additional tax, together with all other revenues dedicated or
allocated to any one (1) or more of such listed activities, shall
be kept by the Treasurer or the Comptroller of the Treasury of the
county in a special account separate and apart from all other funds,
and no part of the funds so directed to be segregated for such listed
activities shall be spent for any purpose other than such listed activities,
provided that the County Council may, to avoid the necessity of borrowing
for current operations, advance money to or from such funds segregated
hereunder in accordance with the Charter.
A.
Transfers of appropriations between general classifications
of expenditures in the current expense budget, within the same agency
and within the same fund, may be authorized by the County Executive.
B.
Transfers between agencies of the county government
and within the same fund of the current expense budget may be made
only during the last quarter of the fiscal year and then only on the
recommendation of the County Executive and with the approval of the
Council.
C.
Interproject transfers of appropriations between capital
projects in the capital budget may be authorized by legislative act
of the Council upon request of the County Executive, but no new project
shall be created nor any abandoned except in accordance with Section
521 of the Charter.
D.
Nothing contained in this section shall be construed
to prevent the Council, upon request of the County Executive, from
providing, by law, for interfund cash borrowings to meet temporary
cash requirements or to prevent reimbursements among funds for goods
supplied or services rendered.
[1]
Editor's Note: See also Sec. 516 of the Harford
County Charter.
During any fiscal year, the Council, upon the
recommendation of the County Executive, may, by law, make additional
or supplementary appropriations from unexpended and unencumbered funds
set aside for contingencies in the county budget, provided that the
Treasurer shall first certify, in writing, that such funds are available
for such appropriation. No supplementary appropriation shall exceed
the amount of funds so certified.
[1]
Editor's Note: See also Sec. 517 of the Harford
County Charter.
Unless otherwise provided by law, all unexpended
and unencumbered appropriations in the current expense budget remaining
at the end of the fiscal year shall revert into the county general
fund. No appropriation for a capital project in the capital budget
shall lapse until the purpose for which the appropriation was made
shall have been accomplished or abandoned, provided that any capital
project shall stand abandoned if three (3) fiscal years elapse without
any expenditure from or encumbrance of the appropriation made therefor.
The balances remaining to the credit of the completed or abandoned
capital projects shall be available for appropriation in subsequent
capital budgets.
[1]
Editor's Note: See also Sec. 519 of the Harford
County Charter.
No expenditures of county funds shall be made
or authorized in excess of the available unencumbered appropriations
therefor. Nothing in the Charter shall prevent the making of contracts
providing for the payment of funds at a time beyond the fiscal year
in which such contracts are made, provided that the nature of such
transactions reasonably requires the making of such contracts. Any
contract, lease or other obligation requiring the payment of funds
from the appropriations of a later fiscal year shall be authorized
by legislative act.
[1]
Editor's Note: See also Sec. 520 of the Harford
County Charter.
[Added by Bill No. 78-68]
Any program established pursuant to the budgetary
laws of Harford County shall expire and have no further funds allocated
to it upon the occurrence of any of the following events:
A.
A program's funding shall expire three (3) years following
the date of establishment unless extended by legislative action by
the County Council in accordance with the following procedures:
(1)
The Director of Administration shall review each program
in its third year of operation and submit a report, in writing, to
the County Council with recommendations for continuation or expiration.
The report shall be sent to the County Council on or before April
15 in the year preceding possible expiration.
(2)
The recommendations shall be approved or disapproved
at legislative session of the County Council prior to the ensuing
fiscal year. Programs recommended and approved for termination shall
expire and only be revived upon majority vote of the County Council
sitting in legislative session.
(3)
Programs not discontinued may remain in the normal
budget process. However, the programs shall be reviewed again in three
(3) years.
(4)
Any funds remaining in a terminated program shall
be transferred to the general fund for use in other programs.
(5)
This section shall not apply to funding programs of
fire protection, police protection or other public safety programs,
water and sewer operations and any obligations established by the
Harford County Charter or state law.
B.
Programs in effect at time of adoption of this Article
shall be subject to the provisions of this Article and shall be reviewed
on a schedule as if the program started July 1, 1978.
No obligations of the county shall be authorized
in any fiscal year for or on account of any capital project not included
in the county budget as finally adopted for such year, provided that,
upon receipt of a recommendation, in writing, from the County Executive,
the Council may, after public hearing and with the affirmative vote
of at least five (5) of its members, amend the county budget in accordance
with such recommendation without increasing the total amount of appropriations
therefor.
[1]
Editor's Note: See also Sec. 521 of the Harford
County Charter.
Separate budgets for each utility shall be included
in the current expense and capital budgets prescribed in the Charter,
which shall include statements of revenue and expense for the required
fiscal years. The accounting system of each utility shall conform
to generally accepted principles of utility accounting and shall be
kept on an accrual basis.
[1]
Editor's Note: See also Sec. 522 of the Harford
County Charter.
A.
All revenues and receipts from utility assessments,
from special services or benefit charges, from special taxes or assessments
imposed upon special taxing areas for special or particular services,
purposes or benefits, from funds held by the county as trustee or
agent or from bond proceeds shall be paid into and appropriated from
special funds created therefor. All other revenues and receipts of
the county from taxes, grants, state revenues and other receipts shall
be paid into and appropriated from the general fund, which shall be
the primary fund for the financing of current expenses for the conduct
of county business.
B.
No general fund revenues or receipts shall be dedicated
to, expended for or used to supplement appropriations from the special
funds, except as a loan to such special fund as authorized by Section
516 of the Charter.
C.
Upon request of the County Executive, the Council
may, by the Annual Budget and Appropriation Ordinance or by other
legislative act, provide for the establishment of working capital
or revolving funds for the financing of central stores, equipment,
pools or other services common to the agencies of the county.
D.
Notwithstanding other provisions of this section,
the Council may establish a reserve fund for permanent public improvements,
into which there may be paid, by the Annual Budget and Appropriation
Ordinance, cash surpluses not otherwise appropriated or toward the
financing of which taxes or other sources of revenue may be dedicated.
E.
Parks and Recreation Special Revenue Fund.
[Added by Bill No. 00-64]
(1)
There is now created a new special revenue fund entitled
Parks and Recreation Special Revenue Fund. This fund will exist until
modified or changed by legislative act. The fund will account for
activities that are of a self-sustaining nature. These activities
include the Emmorton Recreation and Tennis Center, the Oakington Peninsula
and the Recreation Council/special programs. All revenues generated
by these activities, including, but not limited to, facility and equipment
rental, ticket sales, sporting events, summer camps and reimbursements
for supplies and services, shall be dedicated to the Parks and Recreation
Special Revenue Fund.
(2)
Certain revenues from prior collections from rental
and other income for the Swan Harbor and Oakington Capital Projects
will be utilized in the existing capital projects. No additional revenues
will be entered into these capital projects after the effective date
of this legislation. After the effective date of this legislation,
all dedicated revenues will be recorded in the Parks and Recreation
Special Revenue Fund. For fiscal year 2000-2001, receipts/revenues
budgeted in the general fund will continue to be recorded in the general
fund.
(3)
Renewal fees collected, after the effective date of
this legislation, for the Emmorton Recreation and Tennis Center will
be recorded in the Parks and Recreation Special Revenue Fund.
(4)
As of June 30, 2001, the Parks and Recreation Trust
Fund will be closed and any remaining funds will be transferred to
the Special Revenue Fund.
[1]
Editor's Note: See also Sec. 523 of the Harford
County Charter.
The Council shall prescribe, by law, for competitive
bidding for any single purchase by or contract with the county of
three thousand dollars ($3,000.) or more, except contracts for professional
services customarily negotiated.
[1]
Editor's Note: See also Sec. 525 of the Harford
County Charter.
The Council may adopt budget and fiscal laws
to implement the objects and purposes of this Article.
[1]
Editor's Note: See also Sec. 526 of the Harford
County Charter.
[Amended by Bill Nos. 81-30; 83-13; 00-14;
17-021]
A.
Annual and semi-annual taxes.
B.
The County half-year tax bills shall bear interest
at the rate of 1 1/2% per month, beginning 30 days after mailing
of the bills.
C.
Provisions regarding further interest or penalties
shall be established by rules and regulations pursuant to Section
807 of the Harford County Charter. In no case may a greater interest
be charged than the rate established herein.
D.
A penalty of 6% per annum on the amount of taxes overdue
and in arrears after October 1 of each year is hereby imposed on the
annual tax bill. With respect to the semi-annual tax bill, a penalty
of 6% per annum on the amount of taxes overdue and in arrears after
October 1 is hereby imposed; a penalty of 6% per annum on the amount
of taxes overdue and in arrears after January 1 is hereby imposed
on the second installment under the semi-annual tax bill.
[Added by Bill No. 13-5]
A.
Governmental charge. In this section, governmental charge shall mean
property taxes, any other tax or any fee or charge collected by Harford
County, or any additional charge connected therewith collected by
the County.
B.
Payment by credit or debit card. The Treasurer may allow any governmental
charge to be paid by credit card or debit card acceptable to the County.
(1)
If a person uses a credit or debit card to pay a governmental
charge, the Treasurer may add a service charge to the amount of the
governmental charge to be paid.
C.
Notice. A property tax bill or other invoice for which payment of
a governmental charge by credit card or debit card is accepted shall
specify:
[Added by Bill No. 85-27]
A.
Assessments shall be due July 1 and shall bear interest
at the rate of one and one-half percent (1 1/2%) after October
1.
B.
Assessments paid during July of the current year shall
bear a discount of two percent (2%).
C.
Assessments paid during August of the current year
shall bear a discount of one percent (1%). This shall apply to the
special assessment bill dated July 1 of the current year.
D.
Assessment bills issued other than July 1 shall be
entitled to a discount of two percent (2%) if paid to the county within
thirty (30) days after the date of such assessment bills.
[Added by Bill No. 87-4]
A.
Pursuant to the authority provided in § 10-205
of the Tax-Property Article of the Annotated Code of Maryland, the
county will accept advance payments of county property taxes.
B.
The advance payment shall be calculated by applying
the current county property tax rate to the assessment of the taxpayer's
property for the prior year.
C.
If the advance payment is less than the county property
taxes as finally determined, the County Treasurer shall send the taxpayer
a bill for the difference. If the advance payment is more than the
county property tax as finally determined, the County Treasurer shall
remit the difference to the taxpayer.
D.
There shall be no interest nor discounts allowed on
the advance payment.
[Added by Bill No. 03-25]
A.
Payment authorized. Pursuant to the authority provided
in § 10-210 of the Tax-Property Article of the Annotated
Code of Maryland, if on or before September 1 of a taxable year the
Department of Assessments and Taxation has not notified the county
of any particular personal property assessment or any operating property
assessment, the county will accept the payment of an estimated property
tax.
B.
Calculation of payment.
(1)
The estimated property tax may not exceed the
amount calculated by applying the applicable current property tax
rate to the most recent assessment of the property.
(2)
Payment is due 30 days after the tax bill is
received or reasonably should have been received or available and
if unpaid is subject to interest and penalties as provided by §§ 14-604
and 14-702 of the Tax-Property Article of the Annotated Code of Maryland.
C.
Underpayment. If the property tax paid under this
section is less than the tax finally determined, the County Treasurer
shall send a bill to the taxpayer for the difference.
A.
The Treasurer or the Comptroller of the Treasury shall,
as soon as the annual levy is placed in his hands, give notice thereof
by advertisement, stating the time from which taxes bear interest
and the discounts allowed on both state and county taxes and when
taxes shall become delinquent.
B.
The Treasurer or the Comptroller of the Treasury shall
also immediately make out the bill of each taxpayer, upon which a
similar notice shall be printed, and he shall, upon application, forward
the bill by mail to the taxpayer or his agent.
As soon as is practicable after the close of
each month, the Treasurer shall make a report to the County Council
of the receipts and disbursements of his office for the preceding
month, showing the source of such receipts and the respective accounts
for which such disbursements were made.
The Treasurer shall keep separate accounts of
the state and county levies of taxes, and the sums received by him
on account of the county levy shall be disbursed exclusively for county
purposes.
The Treasurer shall enforce payment of taxes
by sale, as provided by state law, of all property upon which taxes
are in arrears as soon as he is empowered to do so.
[Added by Bill No. 84-4[1]]
A.
Real property taxes which are overdue and in arrears,
in addition to any interest rate, shall bear a redemption rate of
interest as specified by the Council by resolution for properties
sold at tax sale. Approximately sixty (60) days prior to the sale
of properties, the County Council, by resolution, shall adopt a redemption
rate of interest, which shall take into consideration the prime rate
of interest charged by banks at the time of the introduction of the
resolution.
B.
The redemption rate of interest shall commence on
the date the property is sold at tax sale and shall end on the date
of payment or date of redemption.
[1]
Editor's Note: Section 2 of Bill No. 84-4
provided that the "provisions of this Act shall not apply to, or shall
not be effective, within the boundaries of any incorporated municipality
within Harford County."
[Added by Bill No. 84-4[1]; amended by Bill No. 99-8]
Any taxpayer experiencing financial hardship
may be eligible for a deferred payment tax installment and may have
his property deferred from the annual tax sale, provided that the
property owner meets the minimum requirements for hardship and enters
into a written agreement with the county which would specify the terms
of payment. The Treasurer shall establish such rules and regulations
as are necessary to implement the provisions of this section, including
criteria to determine the eligibility and the status of the financial
hardship of a taxpayer applying for a deferred payment tax installment.
The monthly tax installment payments shall be computed on a basis
to ensure that all taxes will be paid by December 1 of the year in
which the tax sale would have occurred. To determine financial hardship,
the taxpayer shall furnish Harford County with information as to his/her
financial resources. The Treasurer or his designee shall approve or
disapprove applications for deferred payment tax installments. All
installment payments shall be deposited in the proper funds of the
county to suitable identifying tax installment accounts. A record
of payments shall be kept on installment cards which shall be maintained
by the Revenue Collections Supervisor. All prior taxes must be paid
before an installment account can be opened for the current year's
taxes. No interest shall be paid by the county on such installment
payments, and interest shall continue to accrue on the tax bill. The
taxpayer shall be subject to all costs incurred in the delinquent
collection of these taxes, and all costs and interest shall continue
to occur until the account is paid in full and shall be subject as
a lien against the property. In the event that the full amount of
the deferred payment is not paid pursuant to the terms of the agreement,
the Treasurer shall include the property in the next scheduled tax
sale. The provisions of this section do not apply to state taxes.
[1]
Editor's Note: Section 2 of Bill No. 84-4
provided that the "provisions of this Act shall not apply to, or shall
not be effective, within the boundaries of any incorporated municipality
within Harford County."
[Added by Bill No. 93-82[1]; amended by Bill. No. 95-6]
A.
FIRST-TIME HOME BUYER
In this section, the following terms have the meanings
indicated:
An individual who has not owned a principal residence during
the 3 calendar years preceding the date of purchase of a property
for which an election for semiannual property tax payments may be
made under this section.
B.
A first-time home buyer purchasing property in the
county may elect at the time of transfer of the property to pay the
county and the state real property taxes due on the property under
a semiannual payment schedule provided that:
(1)
The property is residential property purchased
on or after January 1, 1995;
(2)
The property is owner-occupied residential property;
(3)
The home buyer provides certification to the
Treasurer that the buyer is a first-time home buyer; and
(4)
This election applies to both the county and
state portion of the taxes.
C.
The semiannual payment schedule shall apply to the
county and state property taxes due for the tax year following the
transfer of the property and each subsequent tax year.
D.
A property tax bill under a semiannual schedule shall
state the following:
[Amended by Bill No. 09-44[2]]
(1)
The amount of the county and state taxes due
if paid in full, including any applicable discounts for early payment;
(2)
The amount of the county and state taxes due
if paid in semiannual installments, including any applicable discounts
for early payment of the first installment;
(3)
The date the tax payment is due.
E.
A payment under a semiannual schedule is to be paid
according to the following schedule:
(1)
The first installment is due on July 1 of the
tax year and may be paid without interest on or before September 30
of the tax year; and
(2)
The second installment is due on December 1
of the tax year and may be paid without interest on or before December
31 of the tax year.
[Amended by Bill No. 09-44]
F.
If an escrow account is established for the payment
of the county and state property taxes, the tax bill shall be paid
in annual or semiannual installments as directed by the property owner
or borrower.
[1]
Editor's Note: Section 2 of this Bill provided
that it shall take effect sixty (60) calendar days from the date it
becomes law and be applicable to all tax years beginning after June
30, 1995.
On April 1 in each year, the Treasurer shall
make up a list of all delinquent taxpayers and the amounts for which
they are respectively in arrears and publish the same during each
of two (2) successive weeks before the first Monday in May following.
If such taxes and costs are unpaid on that day, he shall immediately
thereafter make up a list of all delinquents assessed with real estate,
with a notice appended that if such taxes, interest, costs, expenses
and fees are not paid on or before the third Monday in June next ensuing,
the Treasurer will proceed at 10:00 a.m. on that day, at a place designated
by him, to offer such property for sale to the highest bidder for
cash. Such list and notice shall be published at least four (4) weeks
prior to the third Monday in June. Upon the third Monday in June in
each year at 10:00 a.m., the Treasurer shall proceed to sell, under
the terms of such notice, all property upon which taxes, interest,
costs, expenses and fees are in arrears and shall continue such sale
from day to day on each secular day, legal holidays excepted, from
10:00 a.m. to 5:00 p.m. until he shall have offered and disposed of
all of such property.
If the third Monday in June shall be a legal holiday, the sales referred to in § 123-35 shall be held on the next succeeding day which is not a legal holiday.
[Amended by Bill No. 96-53]
A.
All personal property taxes in the county, together
with all increases, interest and penalties thereon, shall become,
from the time due and payable, a personal debt of the owner of the
personal property.
B.
The unpaid personal property taxes and all increases,
interest and penalties thereon shall be a lien upon the personal and
real property of the owner of the personal property from and after
the time when notice has been given that such tax has become due and
payable as provided in this Article; provided that the lien will attach
to the real property only after the notice has been recorded and indexed
among the judgment records in the office of the Clerk of the Circuit
Court for Harford County. The Treasurer shall file notice of such
lien with the Clerk of the Circuit Court for Harford County. The Clerk
shall accurately and promptly record and index all such notices of
lien filed with him by the Treasurer and shall enter such lien in
the judgment docket of the Court, stating the name of the delinquent
taxpayer, the amount of the lien and the date thereof. The lien provided
for in this section shall be effective as of the date of recording.
[Added by Bill No. 87-3]
A.
Pursuant to the authority in § 10-210 of
the Tax-Property Article of the Annotated Code of Maryland, the county
will accept the payment of estimated property tax.
B.
The estimated property tax may not exceed the amount
calculated by applying the applicable current property tax rate to
the most recent assessment of the personal property.
C.
Payment shall be due thirty (30) days after the tax
bill is received or reasonably should have been received or available
and, if unpaid, is subject to interest and penalties at the same rate
as provided for in the chapter. Any money due the taxpayer shall be
refunded at the same rate of interest that the tax would have borne
if the taxes were determined to have been overdue.
Immediately after May 15 in each year, the Treasurer
or the Comptroller of the Treasury shall proceed to collect all taxes
due and in arrears on personal property by levying on and selling
any realty or personality in the county belonging to the person assessed
with the taxes so in arrears. The procedure for sale shall be the
same as that established for delinquent real property taxes. The Treasurer
shall receive, in addition to advertising costs, a levy fee of five
dollars ($5.).
A.
To meet a public emergency affecting life, health
or property, the Council may, by law, upon the recommendation of the
County Executive, make emergency appropriations from contingent funds
from revenues received from unanticipated sources but in excess of
the budget estimates therefor or from revenues received from sources
not anticipated in the budget for the current fiscal year.
B.
To the extent that there may be no available unappropriated
revenues to meet such emergency appropriations, the Council may, by
law, authorize the issuance of emergency notes, which may be renewed
from time to time. Such notes and renewals shall be paid not later
than the last day of the fiscal year next succeeding that in which
the emergency appropriation was made.
[1]
Editor's Note: See also Sec. 518 of the Harford
County Charter.
[Amended by Bill No. 99-23]
A.
The county may incur debt. No indebtedness for a term
of one year or greater shall be incurred by the county to meet current
operating expenses. All county indebtedness for a term in excess of
one year shall become due not later than 30 years after the date of
issuance, except debt incurred to finance water, sewer and wastewater
facilities, which shall become due not later than 40 years after the
date of issuance.
B.
If at any time the Council shall have failed to appropriate
and to make available sufficient funds to provide for the timely payment
of the interest and principal then due upon all county indebtedness,
it shall be the duty of the Treasurer to pay, or to make available
for payment, to the holders of such indebtedness from the first revenues
thereafter received applicable to the general funds of the county,
a sum equal to such interest and principal.
C.
Notwithstanding the time limitations for repayment
in Subsection 123-40a, each series of bonded indebtedness shall be
made payable within the probable useful life of the improvement or
undertaking with respect to which the indebtedness is to be incurred,
or if the indebtedness is to be incurred for several improvements
or undertakings, within the average probable useful life of all such
improvements or undertakings, and the County Council, based upon the
advice of the Department of the Treasury, shall determine the probable
useful life of such improvements or undertakings, which determination
shall be conclusive.
D.
Indebtedness of the county may be sold at, above or
below par.
[1]
Editor's Note: See also Sec. 524 of the Harford
County Charter.
[Added by Bill No. 81-25]
A.
The Treasurer shall have full power and authority
to provide for the issuance of a lien certificate stating whether
any and, if so, what County charges or assessments exist against any
particular property, and to make a charge of not exceeding $50.00
for each such certificate. Said certificate shall show all charges
and assessments of every character due Harford County at the time
of the issuance of the certificate, including state and County taxes,
benefit assessments and other charges.
[Amended by Bill Nos. 92-5; 04-15]
B.
The above enumeration of charges and assessments shall
not be construed as exclusive of other charges and assessments which
may hereafter be authorized and imposed. No charge due at or prior
to the time of issuance of a certificate shall be a lien against any
property after the issuance of a lien certificate respecting such
property unless such charge is shown thereon or the lien is a matter
of public record.
[Amended by Bill No. 11-12]
[Added by Bill No. 94-32]
Settlement of any claim that requires payment
from the county's self-insurance fund shall be reviewed and approved
in the following manner:
A.
If a settlement is for $100,000 or less, the County
Executive shall review and approve; and
B.
If a settlement is for over $100,000, the County Executive
and the County Council shall review and approve.
C.
Neither the County Council nor a Council member shall
disclose in public session or at any other time any information related
to the settlement of a claim unless the information is part of a public
record.
D.
County Council members shall review the settlement of a claim as specified under Subsection B of this section by meeting with representatives of the County Law Department individually or in groups of no more than 3 members. The County Council shall approve a settlement only by a motion made by a member of the Council in public session and the motion for approval shall not disclose any information related to the settlement amount.
