§ 21-802. Report by special taxing area commissions in Allegany County

Latest version.

   (a) Annual report. -- Within 60 days after the end of each fiscal or calendar year, a special taxing area commission or board in Allegany County that has the right to collect taxes or fees shall file a report with the County Commissioners of Allegany County to account for all taxes collected and disbursed.

(b) Requirements. --

   (1) A report required under this section shall be notarized.

   (2) The County Commissioners of Allegany County may require a certified audit.

(c) Public access. -- A report required under this section shall be open for public review at the courthouse and at a convenient location in the area where taxes or fees are collected.

HISTORY: An. Code 1957, art. 24, § 9-111; 2013, ch. 119, § 2.

                    
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