# Sec. 2-234. Determination of special assessment

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 2-234. Determination of special assessment

Prince George's County, Md., Code § 2-234 (2026)

(a) Whenever the Council is required to make any special assessment against abutting land for street improvement, whether for the construction of roadways, sidewalks, curbs or gutters and/or storm drainage, any or all of them, and such lot is located at the intersection of two (2) streets, and is what is known as a corner lot, the Council shall have the power to make an assessment for the number of feet in the front of such lot, where the improvement abuts on the front of such lot and in the case the improvement abuts on the side of such a lot, the assessment made for such improvement against the lot shall be for one-half (1/2) of the number of linear feet of the side of the lot, not to exceed a total exemption of fifty (50) linear feet. For the purpose of assessment the short side of such lot shall be considered the front of such lot, and in cases where the two (2) sides are equal, the Council shall determine which is front and which is the side of such lot. Such determination shall be final and conclusive.

(b) In cases of lots, where it be determined to be inequitable to place the entire cost of such improvements upon property abutting; or of lots abutting on more than two (2) streets and of lots of irregular or unusual shape, and in cases of lots abutting on two (2) or more streets where in one (1) or more of such streets, roadways, sidewalks, curbs, gutters or storm drainage and street improvements, or any or all, have been or are about to be constructed under such circumstances as not to subject such lots to a special assessment by the Council, the Council shall have full power and authority to adjust assessments to be made against such lots for the cost of improvements herein authorized abutting such lots to such an amount as shall be just and equitable. The cost of improvements thus exempted may be included in the assessments to be made against the abutting property included in the project. The Council may contribute from the general funds or proceeds of bond issues such sums as in their judgment are just and equitable, and may also receive from a private individual or company and apply to such project such sum or sums of money as might be agreed upon. Such adjustments as may be made by the Council shall be final and conclusive.

(c) Any assessment so proposed shall not be adopted by ordinance, resolution, or otherwise until the Council shall give, in addition to the previous notices hereinbefore mentioned and provided, at least two (2) weeks' notice by letters written to the assessed owners of record of all property proposed to be subject to an assessment for the improvements and mailed to such owners at their addresses as are shown on the assessment records of the County, and also by advertisement, published at least once a week for two (2) successive weeks in one (1) or more newspapers published in the County which has a circulation in the area affected. The letters and advertisement or notice shall state the date on which the assessment is proposed to be made and warning all property owners to appear at a time and place stated in the letter, advertisement or notice, to show cause, if any there be, why the assessment should not be made as proposed.

(d) Any person aggrieved by the action of the Council shall have the right to appeal to the Circuit Court for the County, provided such appeal is taken within thirty (30) days next succeeding the day on which the assessment is made.