5.65.100 Exemptions.
(a) The following properties are exempt from the levying of FFBC, whether or not they connect to WSSC lines:
(1) Those abutted by a WSSC line which has been constructed in a street or other public right-of-way by a private developer under a memorandum of understanding (MOU) with WSSC.
(2) Those owned by the state, county or municipality.
(3) Those owned and used for public purposes by a volunteer fire department.
(b) The following properties are also exempt from FFBC under the assumption that they will never be developed and will therefore never connect to WSSC lines:
(1) Those too small for residential or commercial improvements.
(2) Those which are within a 100-year floodplain.
(3) Those designated as homeowners’ association common ground in a recorded residential subdivision plat.
(4) Those designated by the Maryland National Capital Park and Planning Commission as unbuildable or refused a building permit by the jurisdiction’s permit and licensing agency. (Property assessments manual § 2.1, dated October 1998)