Adequate Facilities Tax - Collections and Appeals

Collections

  • 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 and 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 and 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 and 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 and Budgets every three days, at minimum. The Director of Accounts and 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 and Codes will serve as proof-of-payment to allow the City to issue a building permit. If payment is not made to County Building and Codes and no certificate is issued, the City shall be liable for the appropriate tax amount.

Appeals

  • Any person aggrieved by the determination of the proper adequate facility tax may appeal such determination by first paying the disputed amount AND notifying the proper building official that payment is made under protest; and,
  • By requesting, in writing (see attached form), an appeal of the decision within thirty (30) days of the payment and protest, such written appeal to be reviewed by the County Board of Construction Appeals within forty-five (45) days of written request.
  • The Board of Construction Appeals shall render a written decision (see attached form) on any hearing within thirty (30) days of the hearing (unless the hearing has been continued by a majority vote of the board). Copies of the written decision shall be sent to all parties involved. All decisions of said Board are final, except that the aggrieved person or the county building commissioner (or other responsible official) may seek review of the board's decision by petitioning Montgomery County Chancery Court within sixty (60) days of the Board's written decision.

All other Administrative Procedures and Guidelines are established in the various and appropriate sections of Private Act No. 90, House Bill 3555, Private Acts of 2004, including the definition of terms as used in this “Procedures for Enforcement” document.

Download an Adequate Facilities Tax Appeals Form