An Ordinance Approving Individual Assessments Amounts And Directing The Director Of Finance Or His/Her Designee To Certify The Amounts To The Applicable County Auditor For Collection, And Declaring An Emergency. (first reading)
Purpose and Background
Montgomery County requires all communities to pass separate legislation for assessments that are to be added to the tax duplicate. Therefore, before the City can assess property for such things as annual sidewalk assessments, grass/weed charges, property maintenance abatement, unpaid water and sewer, etc., the City must pass legislation specifically identifying the property and the amount of the assessment. A City administrative collection and processing fee of 3% shall be imposed upon all the amounts set forth in the attached Exhibit A, except those assessments associated with sidewalk assessments. Assessments are based on collection for City services previously provided; therefore, City Staff are asking that this item be passed as an emergency.
Exhibit A, which provides all details of the assessments, is attached. Sidewalk assessment payoffs will be accepted in the Finance Department until August 12, 2022 which is past the deadline for the meeting packet. Any such payments will reduce the final amounts that will appear on Exhibit A to this legislation. Additionally, City Staff request waiving of the second reading and approval of this legislation at the City Council Meeting on August 22, 2022, because that is the last opportunity to present assessments for the 2022 property tax bills that residents will receive in 2023.