{"data":{"id":"us-md/md.-code-local-government-25-803","jurisdiction":"us-md","citation":"Md. Code, Local Government § 25–803","heading":"","body":"(a) The board of directors shall determine the amount to be raised to\nimplement an approved watershed project.\n(b) The board of directors shall prepare an assessment list that shows the\namount due from each landowner subject to the special assessment.\n(c) The special assessments imposed on each tract of land shall be\nproportional to the total assessments.\n(d) The assessment list required under subsection (b) of this section shall\nbe:\n(1) signed by the board of directors; and\n(2) sent to the designated officer.\n(e) (1) The designated officer shall certify the conformance of the\nassessment list with this section.\n(2) After receiving the certification of the assessment list, the county\ncommissioners, county council, or Mayor and City Council of Baltimore City shall\ncertify the assessment list to the county tax collector.\n(f) (1) The county tax collector shall include the special assessments\nimposed under this section in the next bills for county taxes.\n(2) The special assessments are:\n(i) due and collectible at the same time and in the same\nmanner as county taxes; and\n(ii) subject to the same interest and penalties for late payment\nand nonpayment as county taxes.\n(g) If the special assessments collected under this section are insufficient to\ncomplete the watershed project, a supplemental special assessment shall be imposed\nin the same manner.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=25-803","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"bab0a89f595e895ea3b135f53927d11bb4e44177dd9ae1dbf812b06c0ecfdaa5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-25-802","next":"us-md/md.-code-local-government-25-804"},"notice":"GroundRules: Original legal text. Not legal advice."}