Sec. 68C-3. Levy of Tax; Limits.

Each tax year the County Council may levy against all the assessable real and personal property in the District a sum on each $100 of assessable property that does not exceed an amount sufficient to cover the costs of transportation infrastructure improvements that have been identified in a Council resolution approved under Section 68C-4.

Under Section 9-1302 of Article 24, Maryland Code, the limit in Charter Section 305 on levies of ad valorem taxes on real property to finance County budgets does not apply to revenue from any tax imposed under this Chapter.

The tax imposed under this Chapter must be levied and collected as other County property taxes are levied and collected.

The tax imposed under this Chapter has the same priority, bears the same interest and penalties, and in every respect must be treated the same as other County property taxes.

Paying the tax imposed under the Chapter does not entitle any person to claim a credit against any other tax that the County imposes, including the development impact tax for transportation improvements imposed under Section 52-49 or the development impact tax for public school improvements imposed under Section 52-89.

The County must not allow a credit toward the payment of any development impact tax levied under Chapter 52, or any other tax, fee, or charge, for that part of any infrastructure improvement financed by the White Flint Special Taxing District.

except as expressly approved by a Council resolution, a tax imposed under the authorizing law must not pay for that part of the cost of any infrastructure improvement that has:

the County must not allow a credit toward the payment of any development impact tax levied under Chapter 52, or any other tax, fee, or charge, for that part of any infrastructure improvement financed by the special taxing district.