SECTION 901. POWERS: SPECIAL ASSESSMENTS
THE MAYOR AND TOWN COUNCIL SHALL HAVE THE POWER TO LEVY TAXES IN THE FORM OF SPECIAL ASSESSMENTS UPON ABUTTING PROPERTY AND COLLECT FROM THE OWNERS THEREOF, FOR SPECIAL BENEFITS CONFERRED UPON SUCH PROPERTY THE COSTS OF INSTALLING OR CONSTRUCTING CURBS, GUTTERS, PUBLIC WAYS AND SIDEWALKS OR ANY PORTION THEREOF. 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 OF BONDS, NOTES OR OTHER EVIDENCE OF INDEBTEDNESS ISSUED IN ANTICIPATION OF THE COLLECTION OF SPECIAL ASSESSMENT; A REASONABLE CHARGE FOR THE SERVICES OF THE ADMINISTRATIVE STAFF OF THE TOWN; AND ANY ADDITIONAL COST WHICH MAY REASONABLY BE ATTRIBUTED TO THE PROJECT.
SECTION 902. PROCEDURES
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 TWENTY-FIVE (25%) OF THE ASSESSED VALUE OF THE PROPERTY AFTER GIVING EFFECT TO THE BENEFIT ACCORDING THERETO FROM THE PROJECT OR IMPROVEMENT FOR WHICH ASSESSED.
C. WHEN DESIRABLE, THE AFFECTED PROPERTY MAY BE DIVIDED INTO DIFFERENT CLASSES TO BE CHARGED DIFFERENT RATES, BUT EXCEPT FOR THIS, ANY RATE SHALL BE UNIFORM.
D. 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 BEARER 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 ASSESSMENTS MAY BE PAID, THE METHOD TO BE USED IN APPORTIONING THE COSTS AND THE LIMITS OF THE PROPOSED AREA OF ASSESSMENT. THE NOTICE SHALL ALSO STATE THE TIME AND PLACE AT WHICH ALL INTERESTED PERSONS 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 AN NEWSPAPER OF GENERAL CIRCULATION IN THE TOWN. THE TREASURER SHALL PRESENT AT THE HEARING A CERTIFICATE OF PUBLICATION AND MAILING 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 TEN (10) DAYS AND NOT MORE THAN THIRTY (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.
E. 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 PRINCE GEORGE'S COUNTY WITHIN TEN (10) DAYS AFTER THE LEVYING OF ANY ASSESSMENT BY THE COUNCIL.
F. ASSESSMENTS MAY BE MADE PAYABLE IN ANNUAL OR MORE FREQUENT INSTALLMENTS FROM THE DATE OF SAID ASSESSMENT OVER SUCH PERIOD OF TIME, NOT TO EXCEED TEN (10) YEARS, 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 DETERMINED BY THE COUNCIL NOT TO EXCEED THE LEGAL RATE OF INTEREST.
G. ALL SPECIAL ASSESSMENT INSTALLMENTS SHALL BE OVERDUE SIX (6) MONTHS AFTER THE DATE ON WHICH THEY BECAME DUE AND PAYABLE. ALL SPECIAL ASSESSMENTS SHALL BE LIENS ON THE PROPERTY HAVING PRIORITY OVER ALL LIENS RECORDED AFTER THE PASSAGE OF THIS SECTION, AND OVERDUE SPECIAL ASSESSMENTS SHALL BE COLLECTED IN THE SAME MANNER AS TOWN TAXES OR BY SUIT AT LAW.
H. ALL SPECIAL ASSESSMENTS SHALL BE BILLED AND COLLECTED BY THE TREASURER.