After determination of the amount of the development impact tax or credit due, an applicant for a building permit or a property owner may appeal to the Maryland Tax Court to the extent permitted by state law or, if the Maryland Tax Court does not have jurisdiction, to the Circuit Court under the Maryland Rules of Procedure that regulate administrative appeals. If the appealing party posts a bond or other sufficient surety satisfactory to the County Attorney in an amount equal to the applicable development impact tax as calculated by the Department of Permitting Services, the Department or municipality must issue the building permit if all other applicable conditions have been satisfied. The filing of an appeal does not stay the collection of the development impact tax until a bond or other surety satisfactory to the County Attorney has been filed with the Department of Permitting Services. (1986 L.M.C., ch. 54, § 1; 1990 L.M.C., ch. 40, § 1; 1992 L.M.C., ch. 17, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; , § 1; , § 1; , § 2; , § 2.)
Editor’s note—Section 52-48 (formerly Section 52-56, , § 1) is cited in F.D.R. Srour Partnership v. Montgomery County, 179 Md. App. 109, 944 A.2d 1149 (2008), aff’d., 407 Md. 233, 964 A.2d 650 (2009).
See County Attorney Opinion dated 3/28/91 commenting and proposing legislation to amend the County Code so that it will not conflict with State law regarding development impact tax.
Formerly, § 49A-11.
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