§ 4-101. Position; appointment; oath; compensation  


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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.


HISTORY: An. Code 1957, art. 81, § 51; 1985, ch. 8, § 2; ch. 53.