3 EN VI RONM EN T

F EES

– R EAL P ROPE RT Y

– W HE T HE R U NPA I D B AY R E ST ORA T I ON F EE C ONS T I T UT E S A L I E N ON R EAL P ROPERTY

J une 14, 2007

T he Hon orab l e P am el a R

. H ow ard C eci lC ount

y Tr eas ur er
Y ou have r eques t ed our opi ni on conce r ni ng t he col l ect i on of th e B a yR e sto ra tio n F e e . S p e c if ica lly , y o u a sk e d w h e th e r an u n p a id char ge i s a l i en on r eal pr oper t y t hat m ay be col l ect ed t hr ough t he t ax sal e process.
F o r th e re a so n s e x p lain e d b e lo w , w e c o n c lu d e a s f o llo w s: 1. A n unpai d t ax or fee does not co n sti tute a li en o n r eal p ro p e rt y u n les s th e lien is e x p re ss lyp ro v id e d b ylaw . T h e sta tu te estab li sh ing the B ay R esto rati o n F ee d o es n o t it self c rea te a statutory l i en. R at her , t hats t at ut e aut hor i zes l ocal gover nm ent s and ot her “bi l l i ng aut hor i t i es ” t o us e t hei r exi s t i ng pr ocedur es for col l ec ti ng w at er and sew erbi l l s t o col l ectt he B ayR es t or at i on Fee – pr ocedur es th a t m a yb e u se d to c o llec t v a rio u s typ e s o f c h a rg e s in a d d iti o n to w at erand s ew erfee s. In som e j ur i s di ct i ons , cur r entl aw m ay pr ovi de fora l i en t hatw oul d encompas s ot her char ges t hatm ay appea r on a w at eror s ew erbi l l , s uch as t he B ayR es t or at i on Fee. H ow ever , a l ocal l aw s i m pl ym aki ng unpai d w ater or s ew er age char ges t hem selv es a l i en w oul d be i ns uffi ci entt o cr eat e a l i en for other un paid charges.
2

. A bs ent a s t a t u t o r y l i en, an unpai d char ge may not be c o lle c te d th ro u g h th e ta x s a le p ro c e s s
. W e re c o m m e n d th a t th e G e n e ra l A ss e m b lyc o n sid e r th e m e rits o f c rea ti n g a statuto ryli en fo r un p aid c h a rg es to p rov ide a m o re uni for m enfo r cement m echa ni s m for col l ect i on of t he B ay R e s to ra tio n F e e
.4 [92 O p . A tt’ y

Th e latte r p ro vis ion

is a c ounty or dinance. Ot

he r p ro vis ion s in 1 the Cecil C ounty

Code, namely , the Public L ocal L aws g overningthe County ’s Sani tary

District, provide for

cre ation of a lien se curingfront fo ot b e ne fi t a sse ssm e nts , w ater andse we r s y ste m up ke e p c ha rg e s, connec tion charg es, and r elat ed ch arg es authorized under the Sanitary Distri ct provisi ons. See , e.g. , § §6 7- 17 and 67 -2 1 o f t

he Cod e of

Ce c il County

. I Backg r ound
In 2 0 0 4 , the B a y R e sto ra tio n F u n d p ro g ra m w a s e n a c ted to r es t or e t he vi t al i t y of t he C hes apea ke B aybycombat i ng ni t r ogen and phos phor us pol luti o n
. T hatl aw cr eat ed a s peci al fund t o pr ovi de fi nanci al as s i st ance for upgr adi ng w as t ew at ert r eat m entpl ant s and o th e r e f f o rts to re d u c e n u trien t f lo w in to w a ter s o f

th e S tate , w ith p rim a ry e m p h a sis o n th e B a y
. M u c h o f th e re v e n u e f o r th e f u n d is der i ved fr om a cha r ge know n as t he B ay R es t or at i on Fee. T he l aw enl i s t ed l ocal gover nm ent s and ot her ent i t i es t o col l ectt hatchar ge.
Y ou i ndi cat ed i n y our l et t ert hatC eci l C ount yi ncl udes t he B ay R es t or at i on Fee on t he w at er or s ew er bi l l for t hos e pr oper t i es s er ved byC ount yw at eror s ew er s er vi ces
. T he cha r ge i s i ncl uded on t he pr oper t yt ax bi l l for ot herpr oper t ies. Y o ur l et t eracc ur at el ynot ed th a t, pu rsu a n t to th e A n n o tate d C o d e o f M a r yla n d , T a x -P ro p e rty A rticle (“ T P ” ), § 1 4 -8 0 4 (a ), “[ a ]ll u n p a id tax e s o n re a l p ro p e rtysh a ll b e , u n til p a id , li e n s o n th e r e a l p r o p e rty

.. .” a n d th a t, pu rsu a n t to §265- 39 of t he C ode of Ceci l C ount y , “[a ] l l r at es an d /or cha r ges r efe r r ed t o i n [C hapt er 2 65 - W at er s and Sew er s ] s hal l cons t i t ut e a l i en on t he r eal es t at e s er ved .

. . . ” H ow ever , y ou al s o s t at ed t hat 1 “C ec il C ount yi s unabl e t o fi nd anyl aw t hats t at es unpai d [B ay R es t or at i on Fees ] cons t i t ut e a l i en on t he r eal pr oper t y
. ” Y ou advi s ed t hat , bas ed on y our couns el ’ s advi ce, t he C ount ycoul d not coll ect deli nq uen t fees t hroug h the t ax sal e process.

II
Ba y Re s t o r a t i o n F u n d P r o g r a m
T he B ayR es t or at i on Fund pr ogr am w as enact ed as C hapt er 4 2 8 , L aw s o f M ary land 2 0 0 4 , the re leva n t p ro v ision s o f w h ich a re c o d if ied a t A n n o tate d C o d e o f M a ry lan d , E n v iro n m e n t A rticleG en. 3] 5

The law , in effe ct, cr eate d threeclasses of rate p ay ers and 2 imposed vary

ing implementation dates: (i) Residential dwe llin g s that rec eive individual sewe r bills and users of septic sy stems or hol ding ta nks that r e c e ivewate r b ill s (Janu ary 1, 20 05 ); (i i) /( iii ) Us e rs of septi c sy ste ms or holdingtanks that do not rec eive water bills (Oc tober 1, 2005); a nd (iv) Multi-unit hous ing units that re ceive a sew er bill (but not sewe r bills for individual units ) and nonr esidential user s (J anuar y 1, 2005). As to the final cla ss, the fee s are based on “ equi v al ent dwelling units” and a re prorated; th e to ta l f

e e f o r a s in g le s it e is s u

b je c t to an annu a l c a

p
. EN §9-1605.2(b)

. EN §9-1605.2 (c) exempts certain user s of waste water fac iliti es based on f

acility discharg e fa ctors. (“E N ”), §9 -16 0 5 .2 . A s init ial lyp rop o sed b yG o v ern o r E h rl ich’s A dm i ni s t r at i on, t he cha r ge w oul d h av e appl i ed onl yt o us er s of
w a ste w a ter f

a c ili ties , as d e f

in e d in E N § 9 -1 6 0 1

. H o w e v e r, th e b ill
w as s ubs t ant i al l yamended b y the G ener al A s s embl yt o as s es s t he char ge notonl yon t hos e ser ved by publ i c sew er s y s t ems, but al s o on t hos e r el y i ng on s ept i c s y s t ems and hol di ng t anks. A s a r es ul t , t he law reli es on a nu m b er of m ec h an ism s to collect the c h arg e. B ef o re c o n sid e rin g th e sp e c if

ic is su e s ra ise d in y o u r in q u iry , itis w o rth out l i ni ng t he r el evantpr ovi s i ons of t he s t at ut e.
T he s t at ut e es t abl i s hes t he B ay R es t or at i on Fund ( “Fund”) as a sp e c ial fu n d a d m in iste re d b y th e M a ry lan d W a ter Q u a lit y Fi nanci ng A dm i ni s t r at i on ( “W Q FA ”)

. E N §9- 1605. 2( a) , (f). T he Fund i s t o cons i s t of r evenue fr om t he B ayR estor at i on Fee, t he pr ocee ds of bonds i s s ued b y W Q FA , i nt er es t and ot heri ncome on t he Fund pr i nci pal , and m oney fr om ot her publ i c orpr i vat e s our ces devot ed t o t he pur pos es of t he Fund. E N §9- 1605. 2( g)

. T h e B ay R e s to ra tio n F e e is to b e p a id b y“ a n yu s e r o f a w a s te w a te r f

a c ili t y, an o n sit e se w era g e d ispo sal sy stem , o r a h o lding tank that: ( i) [i]s lo c a ted in th e S tate ; o r (i i) [ s ] e rv e s a M a ry lan d u se r a n d is e lig ib le f o r f u n d in g u n d e r [ E N § 9 -1 6 0 1 , et s eq. ] ” EN §9- 1605. 2( a) ( 4)

. T he a p p l i c a b l e c h a r g e v ar i es f o r d i f f e r e n t c l a s s e s o f

u s e r s
. EN § 9 -16 0 5

. 2 (b)(1 ). 2

E N §9- 1605. 2( d) ( 2) ( i ) pr ovi des tha t , exce pt for a w as t ew at er fac i l i t y w i t hout a bi l l i ng aut hor i t y , t he char ge “s hal l be col l ect ed by t he l ocal gover nm entor t he bi ll i ng aut hor i t yfor t he w at eror6 [92 O p . A tt’ y

The Comptroller is authorized to collect the c harg e fr om t he 3 owner of a w astewater fa cilit y “without a billing a

uthority .” EN §9-1 6 0 5

. 2 ( d ) ( 2 ) ( ii )

. T h is e xc e p ti o n w o u ld e xte n d to e nti ti e s s u ch as industrial users that oper ate their own waste water

treatment fac iliti es. Th e Com ptroll e r i s to se gre g ate a

po rt ion of the fe e re ve nu e s to 4
c o v e r a dm i n i s tr at i v e e x p e n s e s
. E N § 9 -16 0 5

. 2 (e)(4). EN §9-1605.2( e)( 2) provides that, “[e]x cept to the e x tent of any 5 in c o n s is te n c y

w it hth is s u b s e c ti o n , th e p r o v is io n s o f T it le1 3 o f

th e T axGene ral Ar

ticle that ar e applica

ble to the sales and use tax shall g overn the administration, collection, and e nforc ement of the restoration fe e under thi s s e c ti o n
. ” H o w e v e r , th e s e p r o v is io n s w o u ld e xte n d o n ly to the Comptr o l l er , not to local billing authorities primarily responsible for c oll e c tio ns
. w a ste w a ter f

a c ili ty , as a p p ro p ria te, o n b e h a lf o f th e S tate .” A s to

3
us er s w ho r ece i ve a se w er or w at er bi l l , t he char ge i s t o be l i s t ed as a s eparate char ge on t he bi l l and t o be l abel ed “BayR es t or at i on F e e .” E N § 9

- 1 6 0 5 .2 (b )(2 )(i). T h e a c tu a l b ill in g a u th o rityc o u ld o b v io u s ly v a ry, i

. e. , itco u ld b e a co u n ty , a m u n ici p ali ty , a sa n it ary comm i s s i on, a w at erand s ew eraut hor i t y , or ot herut i l i t y , dependi ng on t he m anner i n w hi ch s er vi ces ar e pr ovi ded i n a pa rt icular comm uni t y
. For us er s of s ept i c s y s t ems or hol di ng t anks t hatdo not re c e iv e a w a ter o r se w e r b ill , the sta tu te a s s ig n s th e c o u n ty re sp o n sib ili tyf

o r th e c o llec tio n o f

th e c h a rg e , alth o u g h th e c o u n ty m aynegot i at e w i t h a m u n ici p al i t yt o as s um e r es pons i bi l i t yfor col l ect i on w i t hi n t he muni ci pal l i m i t s
. E N §9- 1605. 2( b) ( 2) ( i i ) 1.
R evenue s fr om t he cha r ge ar e t o be re m i t t ed byt he bi l l i ng aut hor i t i es t o t he C om pt r ol l er w ho i s aut hor i zed t o adoptr egul at i ons n e c e s s a r y t o ad mi n i s t e r , c o l l e c t , a n d e n f o r c e t h e c h a r g e
. EN § 9 -1 6 0 5 .2 (e )(1 ), (3 ). T h e C o m p tro ller a n d C e n tra l C o llec tio n U n it 4
a re a u th o riz e d to c o llec t f ro m b ill in g a g e n c ies re v e n u e s th a t sh o u ld h av e b ee n cre d it ed to the F u n d

. E N § 9 -16 0 5

. 2 (e)(2) a n d (5). 5

T he s t at ut e del egat es enfor cem en t o f t he fe e t o t he var i ous b ill in g a u th o rities . K e yto y o u r in q u iry , the sta tu te p ro v id e s th a t:

A l ocal gover nm ent , bi l l i ng aut hor i t yfor a w at eror w as t ew at erfac i l i t y , or anyot her a u t h o r i z e d c o l l e c t i n g a g e n c y:G en. 3] 7

Money collecte d from user s of septic sy stems and holding ta nks 6 is u se d, in p art , f

or gra nts or loa ns fo r q ua lif y ingsepti c sy ste m up gra de s, educa tional programs, and c erta in technica l support, and, in part, for c rop cover activities thro u gh th e Department of A griculture. SeeEN §9-1605.2(h) . This section wa s amende d by Chapter 462, L aws of Maryland 20 0 6 , alteringpermissible uses of a nd fundingpriorities for these re venues, but the 2006 le g islation does not affe ct our a naly sis.
Other revenue s collecte d under the statute arededicated to, among oth er thin g s, gra

nts fo r q ua lif yingup gra de s to wa ste wate r f a c ili tie s, pa y me nt o f b on ds iss ue d b y

theWQF A i f t

he pr oc e e ds from t

he bo nd sa le we rec re dit e d to theB ay Re sto ration Fun d, and

a dmi nis tr ativ e c os ts, includ i n gcosts incurre d by local g overnme nts and other billing authorities, not to exceed 5% of the t o tal fee s collecte d by the billing authority

. Neither the Comptroller’s Off ice or the Dep artment of 7 Environme nt h a s ye t

a do pte d r e gulatio ns un de r t he statut e . H ow e ve r, bo th ag encie s have posted inf

ormation reg ardingthe B ay Restoration Fe e on their re spective w ebsites, http://business.marylandtaxes.com/tax info /bay _re s_ fu nd .a sp and http ://w ww. md e.s tat e.m d. us /W ate r/ CBW RF/ brf_f aqs.asp. ( i ) M ayus e al l of i t s exi s t i ng pr ocedur es and aut hor i t yfor col l ect i ng a w at eror s ew er b ill , an o n site se w e ra g e d isp o sa l s yste m b ill , or a hol di ng t ank bi l l i n or dert o enfor ce t he c o lle c tio n o f

th e B a yR e s to ra tio n F e e ; ...
E N § 9 -16 0 5

. 2 (d)(3 )(i ).
R ema ini ng pr ovi s i ons of t he s t at ut e addr es s , among ot her t hings, t he p erm i ssi ble uses of the F u n d, fun ding pri ori t i es, 6
s egr egat i on of fe es col l ect ed fr om us er s of s ept i c s y s t ems or hol di ng t anks , es t abl i s hm entof a B ay R es t or at i on A dvi s or yC om m i t t ee, and a d o p t i o n o f

r e g u l a t i o n s b yt h e Dep a r t me n t o f En v i r o n ment

. EN 7 § 9 -16 0 5

. 2 (f) - (k).
III
A n a ly sis
T h e T a x -P ro p e rty A rticle p re sc rib e s a p ro c e ss b yw h ich c o u n ty and muni ci pal t ax col l ect or s m ay s el l pr oper t y at a t ax sal e i f t axes o n th e p ro p e rt y a re in a rr e a r s
. T P § 1 4 -8 0 8 , et s eq
. A vai l abi l i t yof8 [92 O p . A tt’ y

“Other taxi ngag ency” is define d as “any municipal corpor ation 8 or other public or quasi-public corpor ation that may impose a tax of any kind which is or may

become a lien on re al prope rty .” TP §14-801(b)

. In Home Owners’ Loan Corp. , a public l o cal law of B altimore 9 City provided that “pay

ment of water service charg es may be enf orce d ‘by the same pr ocess that c ity or state taxes a

re collecte d...’” The City relied on that languag e to argue that unpaid water charg es constituted a lien on the prope rty

serve d. The Court of Appea ls r ejec ted that argument, noting the“ g e ne ra l r

ule ” that taxes and

wate r c ha

rg e s areno t a

lie n unle ss expressly made so by

statute or ordina

nce. 175 Md. at 682. The pa rticular casebefor e the Court involv ed unpaid cha rg es in servic e ar eas be yond City li mi ts an d th e Co urt a ls o r e li e d o n th e f a c t th at th e la

w, which prov i d ed fo r enf

orce ment in Ba ltimore City courts, could not havebeen meant to cr ea t e a lien with re spect to prope rties outside the municipal l imits

. Id. at 682-83. In any event, it is evident that l an gu age inc or po ratin g by re fe re nc e oth e r en fo rc e me nt m e c ha nis ms d oe s n ot c re ate a statutory

lien by itself. t he t ax s al e pr oces s as a means of debtcol l ect i on, how ever , i s t i ed t o t he def

i ni t i on of a “ t ax”: (1) “T ax ” m e a n s a n y ta x , o r char ge of any ki nd due t o t he St at e oranyof i t s pol i t i cal s u b d i v i s i o n s , o r t o a n y o t h e r t a x i n g a g e n c y, th a t b y la w is a lien a g a in st th e re a l p ro p e rty on w hi ch i t i s i m pos ed oras s es s ed. (2) “Tax” i n clud es int er es t , penal t i es , and ser vice charges.
T P §14- 801( c) ( emphasi s s uppl i ed)

. T hus , w het hert he B ay 8 R est orat i on F ee m aybe co l l ect ed throu gh t he tax sal e process depends on w het heran unpai d char ge cons t i t ut es a s t at ut or yl i en on r e a l p r o p e r t y. A p ro v isio n c re a tin g a lien m u st b e e x p licit. It i s w e ll es t abl i s hed t hatnei t hert axes nor s er vi ce c harge s ar e a l i en on r eal p ro p e rt y u n le s s e x p re s s ly m a d e s o b y s ta tu te

. H om e O w ners ’ Loan C orp. v. Mayo r andC i t y C ou ncil

of Ba l t i m ore , 175 M d

. 6 7 6 , 681- 8 2 , 3 A

. 2 d 7 4 7 (19 3 9 ). See a l so 12 M cQ u il li n, The Law of 9 Mun i ci pa lC orpo rat i on s § 3 5 :69 (3 ed

. rev
. 2 0 0 6 ) (w ater rates are rd
n o t a li en on t he pr oper t ys er ved unl es s pr ovi ded bys t at ut e or o th e rw is e in e x p re s s , u n a m b ig u o u s te rm s ); 1 4 M c Q u illin , s up ra ,G en. 3] 9

Ev e n if the B ay Re sto ra

tio n F e e we re vie we d a s a tax, it c le arl y 10 is not a proper

ty tax i n that a p ro p erty t ax is a cha rg e on owne rship of proper ty , without reg ard to it s use, and is based on the assessed valuation of the prope rty

. W

ate rs Lan ding Lt

d. P’ sh ip v . M on tgo me ry

Cou nty , 337 Md . 1 5, 26 , 6 50 A. 2d

71 2 ( 19 94 ); se eals o 91 Opinions of the A t t o rney Gene ral 152, 160-61 (2006)

. §3 8. 16 1 (t axes are not a l i en o n p ropert yun les s e x press l ym ade so b ys ta tu te ).
T he B ayR est orat i on F un d s t at ute do es no t exp res sl yest abli sh a l i en on t he pr oper t yof a pe r so n r es pons i bl e forpay m entof an unpai d char ge. A s out l i ned above , t he s t at ut e del egat es col l ect i on of t he ch arge t o en t i t i es r espon si ble for coll ect i ng w at er or sew er bi l l s. A nd i t s i m pl yi ncorpor at es w hat everaut h o ri t yand pr ocedur es al r eadyexi s t under the var i ous bi l l i ng s cena r i os – i

. e. , a col l ect i on agenc ym ayus e “i t s exi s t i ng pr ocedur es and aut hor i t yfor col l ect i ng a w ater o r sew er b il l, an o n sit e se w era g e d ispo sal s y s te m b il l, o r a hol di ng t ank bi l l t o enfor ce t he col l ect i on of t he B ay R es t or at i on Fee ...” E N § 9 -1 6 0 5 .2 (d )( 3 )( i)

. I n m anycas es , t he cha r ge appe ar s as a s epar at e cha r ge on w at erand s ew erbi l l s. I n s i t uat i ons w her e t hos e r es pons i bl e for p a y in g th e c h a rg e re c e iv e n e ith e r a w a ter n o r a se w e r b ill , th e c o u n ty i s r es pons i bl e for it s co ll ec t i on. I n t he l at t ers i t uat i on, i t i s our under s t andi ng t hatt he cha r ge i s gener al l yi ncl uded as a s epar at e i t em on t he pr oper t yt ax bi l l , as i s t he pr act i ce i n C eci l C ount y
. W het her a del i nquentchar ge fort he B ayR es t or at i on Fe e is a l i en on r eal pr oper t ydepends on t he mechani s m s avai l abl e t o t he par t i cul ar b i l l i n g a u t h o r i t y u n d e r t h e l a w g o v e r n i n g t h a t j u r i s d i c t i o n o r a g e n c y. Som e l ocal l aw s , su ch as t he C eci l C ount ypr ovi s i ons ci t ed above, m ake unpai d pr oper t y t axes or w at er or s ew erchar ges a l i en ag ains t t h e p ro p erty

. B u t t h e B ay R esto rati o n F ee is ne it h er a pr oper t yt ax nor a w ateror s ew erchar ge. A s t at ut or ypr ovi s i on 10
m a k in g u n p a id w a ter o r se w e r c h a rg e s a lien a g a in st th e p ro p e rty s er v ed i s i nadequa t e t o cr eat e a l i en i n favorof t he St at e forot her char ges , s uch as t he B ayR es t or at i on Fee, t hatm ayal s o be del i nquent

. O n t he ot her hand, a l ocal l aw t hatexpl i ci t l yes t abl i s hes a l i en on r eal p rop ert yfor anyaddi t i onal char ges col l ect ed byt he bi l l i ng aut hor i t ybey ond w at er or s ew er char ges w oul d cr eat e a l i en1 0 [92 O p . A tt’ y

By way of illustration, §2-13-24 of the Publi c L ocal L aws of 11 F re de ri c k Co unty

pr ov ide s, in p art , th at “ [f]r ont f oo t be ne fi t a sse ssm e nt, drainage a s s es s m en t s , wat er an d s ew er s y s t emu p k ee p ch ar ges , connec tion c ha rg e s, and other charges which the board [o f c o unty c o mm is s io n e r s ] is empowere d to make shall be liens upon the prope rty serve d or bene fitted

... [T] he county direc tor, if direc ted by the board, shall sell the proper ty of the delinquent proper

ty owner in the s ame manner as other prope rties ar e so ld ata t ax s a l e
. . . . . ” T h e s t atut o r y r e f e r e n c e t o “ o th e r

c h ar g e s ” c o uld extend to related c harg es the County collects on behalf of the State such as the B ay

Restoration Fe e. The brea dth of this statute, how ev er , is not ty pic a l; f or e xamp le , §6 7- 21 of the Pub lic L oc a l L aws of Ce c il Co unty is limit ed to “other

charg es ... pursua

nt to [ Chapter 67 of

the Code].” As s um i n g a r

gu e ndo th at a home rule county or municipal corpor ation could cre ate a lien by local law, no unit of loc al g overnme nt could cr eate a lien in a manner than conflicted with lien priorities dictated by State law. See, e .g. , Ma

yDe p’ t Stores v . M

on tgo me ry

Cou nty , 118 Md. App. 441, 702 A.2d 988 (1997), aff’d as modified, 352 Md. 183, 721 A.2d 24 9 ( 19 98 ). In a

ny e ve nt, Ce c il County , la c kin gho me ru le , c le arl y c ou ld not cre ate s u ch a l i en absent statutory authority

. See, e .g., 6 Stevenson, Antieau on Local Gove rnment &84.1 3 (2d ed. 2006) (abse nt clear statutory authority , a loca l gov ernme nt utili ty cannot c ollect cha

rg es as delinquent taxes). w i t h r es pectt o an unpai d B ayR es t or at i on Fee. E xi s t ence of a l i en t hu s t urns on the scope of st at utor yprovis i on s. 11

T hus , w het hera del inq u ent B ayR es t or at i on Fee i s a l i en agai ns t r eal pr oper t y w i l l var y among j ur i s di ct i ons
. B eca us e t he t ax s al e pr oces s i s onl y avai l abl e t o col l ectunpai d char ges i f t he cha r ges cons t i t ut e a l i en, t he ava i l abi l i t yof t hat pr oces s t o col l ectdel i nquent B ayR es t or at i on Fees w i l l al s o var yamong j ur i s di ct ions

. T he L egi s l at ur e may w i s h t o consi d er w het hera gr eat erdegr ee of
u n if o rm ity is d e s ir a b le in c o lle c tin g th is S ta te -w id e c h a rg e
.

IV
C oncl usi on
F or t he reasons set fort h ab ov e, ou r opi nion i s as fol l ow s: 1. A n unpai d t ax or char ge does not cons t i t ut e a l i en on r eal p ro p e r ty un les s th e lien is e x p re ss lyp ro v id e d b ylaw . T h e sta tu te estab li sh ing the B ay R esto rati o n F ee d o es n o t i tsel f c rea te a statutory l i en. R at her , t hats t at ut e aut hor i zes l ocal gover nm ent s and ot herG en. 3] 11
bi l l i ng aut h o ri t i es t o us e t hei r exi s t i ng pr ocedur es for col l ect i ng w at erand s ew erbi l l s t o col l ectt he B ay R es t or at i on Fee – pr ocedur es th a t m a yb e u se d to c o llec t v a r io u s typ e s o f c h a rg e s in a d d iti o n to w at erand s ew erfee s
. I n s om e j ur i s di ct i on s, cu rre nt l aw m ay pr ovi de fora l i en t hatw oul d encompas s ot herchar g es t hatm ay appea r on a w at eror s ew erbi l l , s uch as t he B ayR es t or at i on Fee. H ow ever , a l ocal l aw s i m pl ym aki ng un p aid w at eror s ew er age char g e s t h e ms e l v e s a l i e n wou l d b e i n s u f f i c i e n t t o c r e a t e a l i en for o th e r u n p a id c h a rg e s
. 2

. A bs ent a s t a t u t o r y l i en, an unpai d char ge may not be c o lle c te d th ro u g h th e ta x s a le p ro c e s s
. W e re c o m m e n d th a t th e G e n e ra l A ss e m b lyc o n sid e r th e m e rits o f c rea ti n g a stat u tory li en fo r u n p aid ch arg es to p rov ide f o r a m o re uni for m enfor cement m echa ni s m for col l ect i on of t he B ay R e s to ra tio n F e e
. D ougl as F

. G ans l er A t t or neyG ener al
W i l l i am R

. V

ar ga A s s i s tant At to r n e y Gen er al
R o b e rt N . M c D o n a ld C h ief C o u n se l, O pi ni ons and A dvi ce