§ 10-8. Supplemental Tax.

(a) Board of Estimates to determine assessable base.

(1) The Board of Estimates shall obtain from the Director of Finance the "assessable base" of the District, which shall constitute a listing by property and a calculation of the sum of assessments on properties subject to the Supplemental Tax.

(2) Properties subject to the tax shall include all properties within the District except properties exempt under City Charter Article II, § (63) or any other applicable law.

(3) The Board of Estimates shall determine with finality the assessable base on which the Supplemental Tax will be based.

(b) Assessment; collection; enforcement.

(1) Funding for Authority operations shall be provided by a supplemental property tax (the "Supplemental Tax") on the assessable base of the District as determined under subsection (a) of this section.

(2) The Supplemental Tax shall be assessed and collected in conjunction with the property taxes assessed and collected by the City (the "Regular Tax"), unless otherwise established by the Board of Estimates.

(3) Except as otherwise provided in this subtitle:

(i) the Supplemental Tax shall be enforced in the same way as the Regular Tax is enforced; and

(ii) all provisions that apply to assessments, refunds, credits, collections, and enforcement of the Regular Tax apply to the Supplemental Tax.

The Supplemental Tax rate shall be determined as follows:

(1) Any increase in the rate of the Supplemental Tax must be approved by a majority of the Board's voting members that are property owner representatives.

(2) Each of the actions taken under this subsection must be set forth in detail in the Financial Plan and approved by the Board of Estimates.

(d) Public Service Companies.

Poles, conduits, cables, tunnels, pipe lines, manholes, and other similar surface or subsurface structures, including their equipment ("Ancillary Assets"), owned and controlled by "public service companies", as defined in the Public Utilities Article of the Maryland Code, located on, over, or under street, alleys, or other public ways or lands or park properties, the construction of which is authorized by the City, and the installation of which is regulated and supervised by the Director of Public Works or the Director's designee or the Director of the Department of Transportation or the Director's designee or the Director of the Department of Recreation and Parks or the Director's designee are subject to the Supplemental Tax to the same extent as treated by the Maryland Department of Assessments and Taxation.