Adequate Facilities Tax Collection Information

• When adequate facility tax is imposed on a lot or lots to be used for single- or multi-family dwelling unit or units, Register of Deeds shall collect appropriate tax amount at the time approved plat is recorded.

• When adequate facility tax is imposed on a single- or multi-family dwelling unit or units, Building & Codes Department shall collect appropriate tax amount at the time building permit is issued.

• When a single- or multi-family dwelling unit is placed upon property and a plat is NOT required by applicable provision of the general law, Building & Codes shall collect appropriate tax amount for each lot at the time building permit is issued.

• When new residential construction involves condominiums or townhouses where each dwelling unit is individually owned, Building & Codes shall collect the appropriate tax amount for each separate unit at the time building permit is issued.

• The County Building Commissioner shall collect the appropriate portion of the adequate facility tax at the time of application for building permit. Such collected funds shall be deposited with Montgomery County Accounts & Budgets every three days, at minimum. The Director of Accounts & Budgets shall deposit these collected funds as part of the “school debt service.”

• The County Building Commissioner shall issue a valid certificate and/or receipt showing full payment or exemption of the appropriate adequate facility tax amount to verify “paid in full” prior to any building permit being issued. If the tax paid applies to lot(s) and/or unit(s) within the incorporated limits of Clarksville , this certificate of payment issued by County Building & Codes will serve as proof-of-payment to allow the City to issue a building permit. If payment is not made to County Building & Codes and no certificate is issued, the City shall be liable for the appropriate tax amount.