§ 20-107. Collection of taxes by counties

Latest version.

   (a) Scope of section. -- This section applies to all counties, except:

   (1) Anne Arundel County;

   (2) Baltimore City;

   (3) Baltimore County;

   (4) Cecil County;

   (5) Howard County;

   (6) Prince George's County;

   (7) Queen Anne's County; and

   (8) Worcester County.

(b) Application of other sections. -- The provisions of § 9-105 and 9-106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.

(c) In general. -- A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.

HISTORY: An. Code 1957, art. 25, § 3(a), (h); 2013, ch. 119, § 2.

                    
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