Subdivision 1. General

As used in this Subdivision:

The County Executive shall establish or create within the County or any portion thereof, outside any incorporated town or city, urban areas for the purposes of providing:

The improvements, services and functions may be provided for the whole urban area, suburban area or for such portion thereof as the Council may from time to time determine.

Before the County Executive establishes or creates such urban area or areas, notice of its intention to so establish or create shall be published at least once a week for two (2) consecutive weeks in at least one (1) newspaper published in the County, which has a circulation in the area affected. The notice shall state the boundaries of the area, the municipal function, or improvement which may be provided, and advising all property owners to appear at a time and place stated in the notice, to show cause, if any there be, why such urban area, the functions, services or improvements should not be provided as proposed.

The purpose of the creation of an urban area under this Division shall be as follows:

Such improvements, services and functions may be provided for the entire urban area, for a suburban area or for such portions thereof as the Council may from time to time determine.

The entire area of the County, with the exception of any municipalities, shall be deemed an "urban area."

There shall be as many suburban areas as may from time to time be determined to be contained within such urban area.

The Council has the power and authority to by legislative act merge, consolidate or transfer to or under the applicable provisions of this Division any or all of the special taxing areas, special improvement districts services, functions, or improvements that have been established, created or provided under the existing provisions of this Code.

Upon the enactment or adoption of such acts all special assessments, ad valorem taxes previously assessed or levied under the provisions of this Code are declared to be legal and after the adoption or enactment of the acts merging, consolidating or transferring the services, functions, or improvements to or under the provisions of this Division the assessments or levies shall be made under the provisions of this Division.

All previously created urban areas, special improvement districts and special taxing areas in the County shall be merged and consolidated in the urban area created in this Division. All services, functions or improvements that have been established, created or provided in any urban area, special taxing area or special improvement district are transferred to the urban area created under this Division.

Upon the merger, consolidation and transfer of such urban areas, special improvement districts and special taxing areas, the services, functions or improvements therein shall continue. Any obligations and assessments shall remain in full force and effect and shall come under the provisions of this Division.

The County Executive shall by Executive Order fix the time and manner of payment of the costs of such services, functions or improvements which shall include principal and interest. Any special assessment tax so proposed shall not be adopted by Executive Order or otherwise, until the County Executive gives a notice, to be published at least once a week for two (2) successive weeks in three (3) newspapers published in Prince George's County which have a circulation in the area affected.

The notice shall state the date on which the assessment is proposed to be made and advising all property owners to appear at a time and place stated in the notice, to show cause, if any there be, why the assessment should not be made as proposed. Any property owner aggrieved by the action of the County Executive shall have the right to appeal to the Circuit Court of the County, provided such appeal is taken within thirty (30) days next succeeding the date on which the assessment is made.

The special assessment tax levy by the Council for the improvements as provided in Section 2-367 "the construction, reconstruction of roads, bridges, streets, alleys, sidewalks, curbs and gutters with storm drainage incident thereto," shall be on a special benefit assessment basis. When the Council is required to make the special assessment against the abutting land for these improvements, whether for the construction of roadways, bridges, sidewalks, curbs or gutters and/or storm drainage incident to such improvements, 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. In case the improvement abuts on the side of such a lot, the assessment made for such improvement against the lot shall be for one-third (1/3) of the number of linear feet of the side of the lot, and for the purpose of assessment the short side of such lot shall be considered the front of such lot. 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. In cases of lots, where it be determined to be inequitable to place the entire cost of such improvements upon property abutting; or 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, bridges, 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 its judgment is just and equitable to the original assessment, and may also receive from a municipality, agency, private individual or company and apply to such project such sum or sums of moneys as might be agreed upon. Such adjustments as may be made by the Council shall be final and conclusive.

The Council where assessments are made against unimproved lots or property which the Council deems has a substantial frontage, may contract with the owner to defer the payment of the assessment and cumulated interest for a period of time not to exceed ten (10) years.

The special assessment taxes levied by the Council for the costs of municipal functions, services and improvements provided in Section 2-367, "Municipal functions," except garbage and trash collection removal and disposition, site acquisition and operation, shall be by an ad valorem tax levied against all of the property assessed for County tax purposes within such area or that portion of the area where such are provided. The Council may allow credit against such levy of certain State funds, provided the requirements of the Council are complied with.

The special assessment taxes levied by the Council for the costs of garbage and trash collection, removal and disposition, including site acquisition and operation shall be by an ad valorem tax against all of the improved properties assessed for County tax purposes within the area receiving trash and garbage removal and disposition service. The Council may in its discretion prescribe the method of payment and the rate of tax for the costs of the collection, removal and disposition of trash and garbage as follows: the basis of the tax to be the total costs of said service divided by the number of units served. The Council may vary the tax rate as between individual residential units and commercial establishments. Such decision as to any variance for such service by the Council shall be conclusive. For Fiscal Year 2002 and each year thereafter, the special assessments levied by the Council for the costs of garbage and trash collection, removal and disposition, including site acquisition and operation, shall not apply to property currently owned by organizations exempt from income taxes in accordance with Section 501(c)(3) of the Internal Revenue Code. The special assessment tax shall also not apply to property currently owned by units or instrumentalities of the State of Maryland, the Maryland-National Capital Park and Planning Commission, the Washington Suburban Sanitary Commission, the Washington Metropolitan Area Transit Authority, properties currently owned by Prince George's County, or properties currently owned by any incorporated municipality within Prince George's County.

The County Executive shall provide an independent process to hear the appeal by the owner of any commercial property of the assignment of the property to a business type or waste generator category or of any physical measurement of the property that is alleged to be incorrectly calculated.

The special assessment taxes levied by the Council for the costs of improvements as provided in Section 2-367 "Surface Water," shall be by an ad valorem tax levied against all of the property assessed for County tax purposes within the watershed area served by such drainage system or that portion thereof served by any part of such system.

The Council may contribute general funds or receive contributions from other County agencies, private interests, municipalities, adjacent counties, the District of Columbia or the United States Government in the pursuance of the original construction of such drainage systems or portions thereof.

The Council shall levy special assessment taxes as follows:

All assessments made pursuant to this Division shall be calculated by the Office of Finance.

The special assessment shall include principal and interest, duration of payments, time when payments fall due, the amount of the assessment and a brief description of the area affected. For all municipal functions such as street lighting and garbage collection, assessments shall be advertised under Section 2-373 only for the original assessment. These services are in the nature of continuing services, contracts are renewed from year to year and subsequent increases or decreases in the assessment need not be advertised.

Any person aggrieved by a subsequent assessment shall have a right to appeal to the Council within thirty (30) days after notice of assessment.

The Council may receive funds and contribute funds as follows:

The County, for the purpose of making any of the improvements provided in this Division, or providing the governmental services or municipal functions or for the maintenance and operation of the facilities or systems within the defined areas, shall have full power and authority to borrow upon the faith and credit of the County such sum or sums as may be needed for the purposes above mentioned, to fix the maturity or maturities of any such debt, the interest rate or rates, not exceeding six percent (6%) per annum, and manner and place of payment, and in each instance to issue its bonds or note or other evidences of indebtedness for the amount of monies so borrowed.

The bonds, notes or other evidences of indebtedness shall be issued in groups or series, each such group or series to be appropriately identified with the improvement for which the money is being borrowed. The bonds, notes or other evidences of indebtedness may be sold by the Council from time to time at public sale or by private negotiation, notwithstanding the provisions of Section 10 of Article 31 of the Code of Public General Laws of Maryland (1957 Edition), as amended. None of the bonds, notes or evidences of indebtedness shall be issued to mature over a longer period than thirty (30) years from date of issuance or the probable useful life of the improvement or undertaking with respect to which they are to be issued. They shall be issued on an annual serial maturity plan so arranged as to correspond as nearly as possible in amounts with the aggregate amounts of special assessments as above provided.

The Council shall, by a proper ordinance in each case, provide for the issuance of the bonds, notes or other evidences of indebtedness and for the liquidation thereof and the interest thereon by the application of the receipts of the special assessments with respect to which the bonds, notes or other evidences of indebtedness are issued. The Prince George's County Government shall, also by the legislative act provide, in each case, that in the event the proceeds of the collection of such special assessments are in any year insufficient for the purpose of paying the principal and interest maturities of any such bonds, notes or evidences of indebtedness, such deficiency shall be made up by the County from the proceeds of unlimited ad valorem taxes levied upon all assessable property within the corporate limits of the County subject to unlimited taxation thereby.

Any bonds issued pursuant to the authority of this Section and the interest payable thereon and the income derived therefrom in the hands of the holders thereof from time to time shall be, and is declared to be exempt from State, County and municipal taxation of every kind and nature whatsoever in this State.

In any area in which there is levied a special assessment tax for trash and garbage collection service, pursuant to the provisions of Section 2-377(a)(3) of this Division, the Prince George's County Government shall provide, upon request of the party receiving such service, and without additional charge, "on-premise collection service," to any household in which all of the residents are physically unable by reason of age or infirmity to carry trash to the curb. Any person who is more than sixty-five (65) years of age shall be deemed to be unable to carry trash to the curb. "On-premise collection" shall mean the collection of trash and garbage at the rear or side of a dwelling.

The following requirements apply to on-premise collection:

The Department of the Environment shall provide outreach to those persons it supplies, or will supply on-premise collection including, but not limited to: eligibility and application for the services, accessing the services, and a description of the services provided.

This provision shall apply to any contract negotiated or renegotiated by Prince George's County for trash and garbage collection in accordance with this Division herein from the effective date of this Act.

When a special assessment tax is levied pursuant to this Division for installation of street lights, payment of the tax shall be made according to the following schedule:

The notice of special assessment sent to the property owners concerned shall show the total amount of the special assessment tax for street lighting to be paid by the individual property owner, along with a schedule of the installments that will appear on the tax bill for the current and succeeding years.