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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 4. COLLECTORS |
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SUBTITLE 1. GENERAL PROVISIONS |
§ 4-101. Position; appointment; oath; compensation
Latest version.
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(a) Position established. -- There is a collector for each county in the State.
(b) Appointment. -- Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.
(c) Oath. -- Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.
(d) Compensation. --
(1) A collector is entitled to the compensation provided in the county budget.
(2) A collector may not receive separate compensation from the State for collecting State taxes.