(a) Any person who has paid a development impact tax may apply for a refund of the impact tax if:
(1) the County has not appropriated the funds for impact transportation improvements of the types listed in Section 52-50, or otherwise formally designated a specific improvement of a type listed in Section 52-50 to receive funds, by the end of the twelfth fiscal year after the tax is collected;
(2) the building permit has been revoked or has lapsed because construction did not start; or
(3) the project has been physically altered, resulting in a decrease in the amount of impact tax due.
(b) Only the current owner of property may petition for a refund of the impact tax. A petition for refund of the impact tax must be filed within the time established for filing a claim for refund of a local tax under state law.
(c) The petition for refund of the impact tax must be submitted to the Director of Permitting Services on a form provided by the County. The petition must contain at least:
(1) A statement that petitioner is the current owner of the property;
(2) A copy of the dated receipt for payment of the development impact tax issued by the Department of Permitting Services;
(3) A certified copy of the latest recorded deed for the subject property; and
(4) The reasons why a refund of the impact tax is sought.
(d) The Director of Permitting Services must investigate each claim and hold a hearing if the petitioner requests a hearing. Within 3 months after receiving a petition for refund of the impact tax, the Director of Permitting Services must provide the petitioner, in writing, with a decision on the impact tax refund request. The decision must include the reasons for the decision, including, as appropriate, a determination of whether impact tax funds collected from the petitioner, calculated on a first-in-first-out basis, have been appropriated or otherwise formally designated for impact transportation improvements of the types listed in Section 52-50 within 12 fiscal years. If a refund of the impact tax is due the petitioner, the Director of Permitting Services must notify the Department of Finance and, if the property is located in Gaithersburg or Rockville, the finance director of that city.
(e) The Department of Finance must not pay a refund of the impact tax unless the petitioner has paid all other state, county, or municipal taxes, fees, or charges that the Department is responsible for collecting.
(f) The petitioner may appeal the determination of the Director of Permitting Services in accordance with Article 24, Title 9, of the Maryland Code or any successor law. (1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; 1999 L.M.C., ch. 3, § 1; , § 1; , § 1; , § 2; , § 2; , § 1; , § 2; , § 1.)
Editor’s note—, § 2, amended by , § 3, states, in part: ... Applicability; Refunds. ... This Act takes effect on December 1, 2010, and applies to any development located in the White Flint impact tax district for which a building permit is issued on or after December 1, 2010. If any development impact tax was collected under Article VII of County Code Chapter 52 before this Act took effect for any development to which this Act applies, the Director of Finance must promptly refund that tax as if a refund were due and claimed under County Code Section 52-54 (now Section 52-46, , § 1).
Note—Formerly, § 49A-9.
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