(a) A special assessment imposed under this title shall be imposed on the land benefited by a watershed project.
(b) If a tract of land subject to a special assessment under this title is divided, the board of directors shall determine the ratio in which any later special assessment is to be imposed on each subdivided tract of land based on the proportion of the benefit to each tract.
Structure Maryland Statutes
Division V - Other Local Entities
Title 25 - Public Watershed Associations
Section 25-801 - Imposition of Special Assessments on Benefited Lands
Section 25-802 - Payments by Units of Government
Section 25-803 - Implementation of Plan
Section 25-804 - Issuance of Bonds or Notes
Section 25-805 - Annual and Special Assessment for Maintenance and Operation
Section 25-806 - Duties of County Tax Collector
Section 25-807 - Collection of Special Assessments if Land in Multiple Counties
Section 25-808 - Order of Payments to Be Made by Board of Directors