Division 2. Director of Finance
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Division 2. Director of Finance
Prince George's County, Md., Code § 10-113 (2026)
Sec. 10-113. Director of Finance; taxesLinkCopy Citation
(a)
The Director of Finance shall keep, be held accountable for and pay over according to law, or upon the directive or order of the Council authorizing disbursement of County funds, the proceeds of all County taxes levied, in the County and all other funds received from the Council or for the County and collected by him.
(b)
The Director shall keep and pay over to the Treasurer of the State, according to law, all the State taxes levied in the County and collected by him.
(c)
The Director shall deliver and pay over to all incorporated municipalities within the County and to all governmental agencies or commissions, according to law, all moneys that may have been collected by or come into the possession of the Director and belonging to such municipalities, agencies of commissions, semiannually or more often as may be required by law or deemed advisable by the Director.
Prince George's County, Md., Code § 10-114 (2026)
Sec. 10-114. Records and reportsLinkCopy Citation
(a)
The Director of Finance shall keep a full and accurate account of all matters relating to the duties of his office, including taxes and assessments received, money collected and paid out, and vouchers taken therefor. He shall give to the Council a true statement thereof.
(b)
The Director shall give to the Council, or the accounting officer for the Council, semimonthly or more often as may be deemed advisable by the Director, a report showing:
(1)
The receipts of all County taxes, and other funds payable to the County, collected by the Director;
(2)
The deposit of such funds; and,
(3)
All expenditures or disbursements thereof, on checks prepared for signature of the Director or otherwise, and any investment thereof, if such be the case. Such report shall be prepared on forms for maintenance of a central system of accounts in the Office of Finance, to reflect properly the fiscal status of the County.
Prince George's County, Md., Code § 10-115 (2026)
Sec. 10-115. Selection of County DepositoriesLinkCopy Citation
(a)
Definitions. In this Section, the following terms have the following meanings:
(1)
County funds means any unexpended monies received by the County or appropriated or approved by the Council or to which the County may at any time have legal or equitable title, provided such funds are not needed for disbursement to pay for the daily operation of government. "County funds" does not include "United States Agency Securities" (defined herein as "bonds issued or guaranteed by United States federal government agencies or bonds issued by United States government-sponsored enterprises (GSEs)"). "County funds" shall not include the unspent proceeds of debt issued by the County, provided that the Office of Finance shall deposit unspent proceeds of debt issued by the County in county-based banking institutions or depositories, minority banking institutions or depositories, or small banking institutions or depositories to the extent it deems fiscally practicable.
(2)
County-based Banking Institution or Depository is a banking institution or depository classified under North American Industry Classification System (NAICS) Code 522110 whose principal place of business (and location of principal executive offices) is within Prince George's County, MD.
(3)
Minority Banking Institution or Depository is a banking institution or depository classified under NAICS Code 522110 and recognized by the Federal Deposit Insurance Corporation (FDIC) as a minority depository institution in accordance with the FDIC's operating statement of policy.
(4)
Small Banking Institution or Depository is a banking institution or depository classified under NAICS Code 522110 and defined as a "small bank" in accordance with 12 CFR Part 228.12.
(b)
The Director of Finance shall select the banking institutions or depositories, with one or more branch locations within the County, for the deposit of County funds, subject to approval of the Council as to acceptable depositories, without relieving the Director of Finance of liability for security of such deposits according to law.
(1)
By July 1, 2017, subject to compliance with state law and regulation, at least fifty percent (50%) of County funds, shall be deposited and maintained in
(A)
county-based banking institutions or depositories,
(B)
minority banking institutions or depositories, or
(C)
small banking institutions or depositories.
(2)
If the Director of Finance determines in writing that the percentage requirement of Subparagraph (1), above, is not practical, it may be adjusted by resolution of the County Council, with concurrence of the County Executive, after public hearing.
Prince George's County, Md., Code § 10-116 (2026)
Sec. 10-116. Disbursement of County fundsLinkCopy Citation
The Director of Finance shall disburse County funds, upon the written directive or order of the Council for County purposes, under such procedure as may be prescribed by the Council, according to law. For such purposes, the Director shall sign checks prepared by the Office of Finance drawn on depositories of the Director for payment of all authorized expenditures, when submitted with appropriate approved voucher or directive for payment thereof to be retained by the Director.
Prince George's County, Md., Code § 10-117 (2026)
Sec. 10-117. Investment of County fundsLinkCopy Citation
The Director of Finance shall invest in short-term United States Government securities, deposit in income producing bank accounts or a building or savings and loan association, or remit to the State Treasurer for investment in the State of Maryland Local Government Investment Pool, as established in Section 22F of Article 95, Annotated Code of Maryland, such County funds as are not required to be used within thirty (30) days for disbursement or expenditure for County purposes, subject to approval of the Council as to the amount so available for such investment or deposit and the acceptable securities or depositories, without relieving the Director of liability for the security of such investment or deposit according to law. Such deposits shall only be made when the bank or building or savings and loan association has set aside a like amount of bonds in escrow, as prescribed by law, covering the deposits, or such deposits are secured by government insurance. Interest earned on investment in any one (1) fiscal year shall be used the following fiscal year for general County expenses.
Prince George's County, Md., Code § 10-118 (2026)
Sec. 10-118. ReservedLinkCopy Citation
Prince George's County, Md., Code § 10-119 (2026)
Sec. 10-119. Delivery of books and papers to successorLinkCopy Citation
The Director of Finance shall at the end of his term of office, deliver up the office to his successor, and all papers and books relative thereto.
Prince George's County, Md., Code § 10-120 (2026)
Sec. 10-120. ReservedLinkCopy Citation
Prince George's County, Md., Code § 10-121 (2026)
Sec. 10-121. Deposits; interestLinkCopy Citation
(a)
All County taxes shall be paid in cash or in matured coupons of Prince George's County bonds. All money collected by the Director of Finance and belonging to the County shall be deposited by him, as soon as collected, in the name of the Director of Finance of the County, and not in his individual name, in such amounts and in such safe bank of the County as approved by him.
(b)
Any and all interest earned by funds shall be credited to the respective accounts of the Director of Finance semiannually, and accounted for by him.
Prince George's County, Md., Code § 10-122 (2026)
Sec. 10-122. Collector of taxes; liensLinkCopy Citation
The Director of Finance shall be the collector of all State and County taxes levied by the Council. He shall have full power to enforce payment thereof by sale of the property liable therefor, and to convey a good title to any such property, real or personal, so sold by him. Taxes assessed upon real estate shall be a first lien thereon from the date of such assessment.
Prince George's County, Md., Code § 10-122.01 (2026)
Sec. 10-122.01. Liens added to property tax billsLinkCopy Citation
Notwithstanding any other provision of law, any County property tax lien against property in the County shall be charged to the owner of such property and added to the property tax liability of the owner on the next annual property tax bill issued by the County.
Prince George's County, Md., Code § 10-123 (2026)
Sec. 10-123. Tax sales on personal property; procedureLinkCopy Citation
(a)
If any person is assessed upon the assessment books of the County with personal property only, and the amount of taxes levied thereon shall remain unpaid on January 1 next succeeding the annual levy of taxes in the County, the Director of Finance shall within one (1) month after January 1 in each and every year, or within one (1) month after the discovery of any property belonging to such delinquent, subsequent to January 1 in each and every year levy upon such portion as may be necessary to pay the taxes, interest, costs and fees as herein provided, of the personal property assessed to such delinquent taxpayers.
(b)
The Director shall levy the taxes in the same manner as the Sheriff of the County is now or may hereafter be authorized by law to levy upon property upon execution on judgments issued out of the Circuit Court for the County. The Director shall advertise and sell personal property in the same manner as is now or may hereafter be required by law in the case of sales of personal property by the Sheriff of the County, and deliver the property so sold to the purchaser thereof. For the purpose of the levy of the sale herein provided for, the Director of Finance shall have all the powers now had or lawfully exercised by the Sheriff of the Court, executing executions on judgments of the Circuit Court for the County. The Director shall if necessary have the same power now or thereafter to be prescribed by law for the levy upon and the sale of shares of stock in any association or corporation which the Sheriff of the County may or shall possess in executing executions or judgments of the Court.
(c)
The Director of Finance shall be entitled to receive out of the proceeds of sales made under this Section, the same fees and allowances as are now or may hereafter be allowed by law to the Sheriff of the County on executions issued as described in Subsection (b). This Section shall be construed as an addition to, and not as substitution for, the powers of the Director to collect taxes assessed upon personal property by suit.
(d)
It is expressly provided that the Director, if he deems such course advisable, may proceed to collect any and all taxes due upon any personal property by suit, in the name of the County Council, before any court of competent jurisdiction in and for the County, provided, that at the time of instituting any suit for the collection of taxes upon personal property before any court of competent jurisdiction, the Director shall file a certificate, verified by his oath, stating that at least thirty (30) days prior to the institution of the suit he sent a notice directed to the defendant taxpayer at the last known mailing address or at his best known address advising him that his taxes on personal property were due and unpaid and the amount thereof, and that unless the taxes were paid within thirty (30) days, suit would be instituted for their collection. The certificate shall set forth that, at least thirty (30) days prior to the institution of the suit, the Director posted or caused to be posted a similar notice to the above at the Court House door in Upper Marlboro.
(e)
Out of the proceeds of sale of personal property the Director of Finance shall pay all costs and expense incident to such sale, and the taxes in arrears thereon and interest. The surplus, if any, he shall pay over to such delinquent taxpayer.
(f)
Any sale or sales of property made under the provisions of this Section shall be reported by the Director to the Circuit Court for the County, in the same way that a Sheriff's sale is reported, within thirty (30) days from the sale showing to whom, and at what price the articles of personal property were respectively sold, the amount of taxes and of interest accrued and costs of the sale.
Prince George's County, Md., Code § 10-124 (2026)
Sec. 10-124. List of real property taxes in default; noticeLinkCopy Citation
(a)
The Director of Finance shall make up and publish as prescribed by law a list of all taxes assessed upon real estate, which then remain unpaid and in default. The list shall contain the name or names of the persons appearing upon the assessment books as the owner or owners of each piece of the real estate, and if the real estate has changed hands, in whole or in part, and such change is known to the Director, also, the present owners thereof, the location of the property by district, the quantity of land it contains and other matters of description that may be known to the Director, such as its name, the adjacent property holders, the book and page of the County land records which contain the transfer of the property to the present owner, if ascertained, and the amount of taxes in default, with the interest and the penalties accrued, and to accrue to day of sale, upon each piece of the real estate.
(b)
To the list shall be appended a notice that if such tax or taxes, interest and penalties and the costs of sale are not paid before the second Monday of May following, the Director of Finance will, on that day, at 10:00 A.M., at the Court House, in the town of Upper Marlboro, proceed to offer each of the parcels of real estate for sale at public auction to the highest bidder for cash, to satisfy the taxes, interest, penalties and costs of the sale therein, beginning with the first parcel on the list and continuing on in the order of the list, from day to day, until all have been offered for sale. On the second Monday in May the Director of Finance shall proceed to make the sale in conformity with the published notice.
(c)
Property owned by a common ownership community shall not be eligible for tax sale. Pursuant to Section 13-316(e) of this Code, "common ownership community" means a condominium, cooperative housing corporation, or a homeowners association, as defined in State law.
Prince George's County, Md., Code § 10-125 (2026)
Sec. 10-125. Tax sales; redemptions; deeds; recordsLinkCopy Citation
(a)
If the purchase money for any piece of land sold at tax sale is more than the taxes, interests, penalties and costs of sale due thereon, the purchaser shall only pay on the day of sale the amount of taxes, interest, penalties and costs of sales. The residue shall be payable, after the period of redemption has expired, to the Director of Finance, upon the execution by him to the purchaser, or his assignee, of a deed for the piece of land. Possession of the property sold shall not be taken by the purchaser until the execution and recording of the deed.
(b)
Upon payment of the taxes, interest, penalties and costs of sale, which shall be made on the day of sale, the Director of Finance shall deliver to the purchaser a certificate of sale, setting forth all the facts of the sale. The certificate shall be assignable, and upon surrender of the certificate, its lawful holder shall receive from the Director, in case such sale is set aside by the Court, immediate return of his purchase money. In case such sale is ratified, and the property not redeemed by its owner or someone in privity with him, within two (2) years from the first day of the sale at which the same was sold, to wit, the second Monday of May, by payment to the Director of Finance, for the use of the legal holder of the certificate of the amount of money receipted for in the certificate, and any taxes subsequently assessed on the land and paid by the purchaser, with interest thereon, at the rate of twenty percent (20%) per annum from the second Monday in May, the Director, upon the payment of the balance of the purchase money in full, shall execute a deed in fee simple of such property to the legal holder of the certificate. The deed shall be held to be prima facie evidence of a good title, in fee simple to the grantee therein, to the property bought at any sale herein authorized and therein conveyed.
(c)
In case of redemption, it shall be the duty of the Director of Finance to immediately notify the purchaser by letter, mailed to him at the address given beneath his signature to the memorandum of sale. Such memorandum shall be taken by the Director. The Director shall enter such redemption upon his books and over his signature, upon the report of sale dealing with the property redeemed.
(d)
The Director shall also deposit the redemption money in some bank or banks approved by him in the name of the County. The Director shall maintain accurate records separately accounting for the receipt and disbursement of such monies.
Prince George's County, Md., Code § 10-126 (2026)
Sec. 10-126. Surplus funds from tax saleLinkCopy Citation
Any surplus of purchase money over and above taxes, interest, penalties and costs of sale, received by the Director, shall be deposited in some bank or banks approved by him in the name of the County. The Director shall maintain accurate records separately accounting for the receipt and disbursement of such monies.
Prince George's County, Md., Code § 10-126.01 (2026)
Sec. 10-126.01. ReservedLinkCopy Citation
Prince George's County, Md., Code § 10-127 (2026)
Sec. 10-127. Surety bonds for employeesLinkCopy Citation
The Deputy Director of Finance, employees and clerks in the Office of Finance shall furnish bond in such sums as the Director of Finance shall direct conditioned upon the faithful performance of their duty. The County shall pay the premium on the bond.
Prince George's County, Md., Code § 10-128 (2026)
Sec. 10-128. Assessment of escaped property; notice; limitationLinkCopy Citation
(a)
If any real estate liable for taxation is unassessed or has been unassessed for any previous year or years, or has been so assessed that the assessment was void, it shall be the duty of the assessors for the County at once to value the same and list the property for each year it has escaped taxation. Immediately thereafter the assessors shall report the assessment to the Council. The Council shall set a day for considering the same and putting such property on the assessment books of the County.
(b)
The Council shall cause notice to be served upon the owner of each piece of such property or his agent, or the person in possession thereof, at least ten (10) days before the assessment of the time, when and place where the assessment will be made, and that the owner or his representative may then attend and be heard in the premises. If there is no person found on the property to be assessed a copy of the notice shall be posted conspicuously on the property. Each of the notices shall be returned to the Council with the service made endorsed thereon, and be preserved.
(c)
No property which has escaped taxation shall be liable to assessment and taxation under this Section for a period of more than three (3) years prior to the last Monday in March next following such assessment. Any property assessed as above shall be immediately liable for the State and County taxes for each year it has escaped taxation at the rate of the tax fixed for such year. The taxes shall be a first lien thereon and be collected by the Director of Finance, in the manner of collecting the current levy provided by law.
Prince George's County, Md., Code § 10-128.01 (2026)
Sec. 10-128.01. Assessment; nonexistent propertyLinkCopy Citation
Notwithstanding any requirements of this Subtitle to the contrary, any person who has paid taxes to Prince George's County after an assessment has become final on nonexistent property shall be entitled to a refund from the Finance Director of Prince George's County for the current year and previous years, not exceeding four years in all, upon certification by the Supervisor of Assessments that the property does not exist. The Supervisor of Assessments shall have the right to require any proof he deems necessary to make this determination, including, but not limited to, a certified survey.
Prince George's County, Md., Code § 10-129 (2026)
Sec. 10-129. Forfeiture of tax sale propertyLinkCopy Citation
No piece of real estate offered at a tax sale shall be sold for less than the total of the taxes, interest, penalties and costs of sale for which it is liable. If such a bid for the property is not made, it shall be sold to the Council for such total amount thereof. In such case it shall remain on the assessment books of the County and be taxed as other properties thereon, but not be resold at the succeeding annual tax sales.
Prince George's County, Md., Code § 10-130 (2026)
Sec. 10-130. Report and ratificationLinkCopy Citation
A report of a forfeiture sale and final ratification thereof shall be made as provided in this Division, in the matter of tax sales generally. If such real estate so sold is not redeemed within the two (2) years allowed therefor by the payment of the purchase money, with interest on the same at the rate of twelve percent (12%) per annum, and all subsequent taxes, interest and penalties accrued thereon, it shall be forfeited to, and a good fee simple title to the property vested in the Council, without the execution of any deed therefor.
Prince George's County, Md., Code § 10-131 (2026)
Sec. 10-131. Record of forfeited propertiesLinkCopy Citation
Each piece of property forfeited as provided in Section 10-129 entered in a book to be provided for the purpose, to be called "Prince George's County's Tax-Sale Properties." Such book shall be kept in the office of the Council as a public record thereof. Thereafter the properties, while the properties of the County, shall not be listed, assessed, advertised or sold in the annual tax sales for defaulted taxes to be held and begun on the first Monday of March, in each year. Upon sale of any parcel of such forfeited properties by the Council to a purchaser, and conveyance made, such property shall be stricken from the book and assessed anew to the purchaser and placed upon the assessment books of the County.
Prince George's County, Md., Code § 10-132 (2026)
Sec. 10-132. Sale of forfeited property; noticeLinkCopy Citation
(a)
After each period of forfeiture the Director of Finance, shall make up a list of all such forfeited properties. Such list shall be inserted weekly for four (4) consecutive weeks before the day of sale hereinafter provided for in three (3) newspapers published in the County, to be selected by the Director. The list shall contain a description of each piece of such forfeited properties, its location, by district, its name, if any and known, and the quantity of land approximately it contains, and any other information known to the Director, which may more fully identify the same.
(b)
To such list shall be appended a notice that on a certain day, to be named therein, the Director will at 10:30 A.M., at the Court House door, in the Town of Upper Marlboro, proceed to offer for sale at public auction to the highest bidder for cash, each of the forfeited parcels of real estate, as the property of the Council. The Director will begin with the first parcel of the list and continue on in the order of the list from day to day if necessary, from 10:30 A.M. to 3:00 P.M., Sundays and legal holidays excepted, until all have been offered for sale. On the day of sale, the Director shall proceed to make sale in conformity with his published notice.
Prince George's County, Md., Code § 10-133 (2026)
Sec. 10-133. Withdrawal of property; payment of taxesLinkCopy Citation
(a)
No piece of forfeited real estate offered for sale shall be sold for less than the total of the taxes, interest, penalties and costs of sale, including such tax or taxes, interest and penalties as would have been levied upon it had it remained on the County assessment books, for which it is then liable. If no such bid for the property is made, it shall be withdrawn from such public sale. Thereafter the Council is authorized and empowered to sell the property, at public or private sale, for such price as it may deem advisable. Upon payment of the whole purchase money for any parcel of forfeited real estate sold, to the Council, and not before, the Council shall execute to the purchaser a good deed in fee simple for such property.
(b)
The owner for any parcel of real estate, forfeited, or forfeited and sold, as hereinbefore provided, may at any time, prior to the actual payment of the purchase money for such parcel of real estate by the purchaser, pay to the Director of Finance, the total of all taxes, interest, penalties and costs of sale due and accrued to date on account of, upon and against such parcel of real estate, including such tax or taxes, interest and penalties as would have been levied upon it had it remained on the County assessment books. Thereupon such forfeiture or forfeiture and sale shall cease to be of any force and effect and become null and void. Such owner shall become revested of his former right, title, claim, interest and demand at law or in equity of, in and to such parcel of real estate.
Prince George's County, Md., Code § 10-134 (2026)
Sec. 10-134. Right of redemptionLinkCopy Citation
(a)
The right of redemption provided in Section 10-125 shall apply to any and all forfeitures and sales of real estate. Whenever the Director of Finance acting under a formal order in writing of the Council has received and receipted for the taxes, interest, penalties and costs due upon any piece or parcel of ground heretofore sold to the Council for want of a satisfactory bid, the forfeiture of the property shall cease as fully as if the property had not been sold to Council.
(b)
Upon such redemption, the Director of Finance for the time being, shall enter upon the proper books of his office and upon the report of sale relating to such parcel of real estate redeemed, the date and fact of such redemption. The Council shall refund to any delinquent taxpayer the residue of the proceeds of sale of his parcel of real estate forfeited, and sold by them after deducting therefrom taxes, interest, penalties and costs of sale due and accrued on account of, upon and against such parcel at the time of the sale by the Council.
Prince George's County, Md., Code § 10-135 (2026)
Sec. 10-135. Public or private saleLinkCopy Citation
The Council shall sell at public or private sale for such sum as it may deem advisable any and all parcels of real estate forfeited and offered for sale under the provisions of this Division and either not sold, or sold for which the purchaser thereof, if any, has failed to pay the purchase money. Upon payment to the Council of the whole purchase money for any such parcel resold, the Council shall execute to the purchaser under such resale a good deed in fee-simple thereof.
Prince George's County, Md., Code § 10-136 (2026)
Sec. 10-136. Limitations for tax salesLinkCopy Citation
All actions at any time brought for any lands sold for any taxes or special assessments, whether the same are levied by the Council or by any other municipal or governmental agency having authority to levy taxes or assessments for any territory within the limits of the County wherein any person now has any title or cause to have or pursue such action, shall be taken within three (3) years after June 1, 1937, provided such right of action is not now, or will not then be barred by the now existing statute of limitations. Three (3) years after June 1, 1937, no person or any of his heirs, devisees, or assignees shall have or maintain any action for any land so sold. All actions of any land hereafter so sold shall be taken within seven (7) years after the date of sale to the purchaser and at no time after seven (7) years. No person now having any title or right of entry into any lands heretofore so sold shall enter therein after the expiration of three (3) years after June 1, 1937. No person shall at any time hereafter make any entry into any lands hereafter so sold except within seven (7) years after the date of sale, provided, however, that if any person entitled to any of the rights of action mentioned herein shall be at the time such cause of action accrues within the age of twenty-one (21) years of non compos mentis, he shall be at liberty to bring the action within the respective time so limited after the disability is removed.
Prince George's County, Md., Code § 10-137 (2026)
Sec. 10-137. Tax law to be directoryLinkCopy Citation
(a)
All the instructions and directions by law given for the assessing of lands and personal property, the levying and collecting of taxes, and tax sales and conveyances, which are not necessarily jurisdictional, shall be deemed only directory. No error or informality in the proceedings of any of the officers entrusted with the same, which is not necessarily jurisdictional, shall vitiate or affect any such assessment, tax sale or conveyance. Upon the setting aside of a tax deed or the destruction of a tax title at law or in equity, the purchase money paid at tax sale for the land covered shall be a first lien upon the land and premises. The lien shall be enforceable in equity by the person entitled to the same, as is a vendor's lien and the value of buildings and improvements made thereon in good faith by the holder of the tax title or those under whom he claims.
(b)
Any tax deed, herein directed to be executed by the Director of Finance, shall be executed by the Director when the same is demanded. He shall receive the balance of purchase money due upon the land to be conveyed. Money paid in the redemption of property sold at a tax sale shall also be paid to the Director.
(c)
Upon the death of a purchaser at a tax sale, and redemption of the property bought by him, the redemption money shall be paid to his personal representative or assigns. After the period of redemption has elapsed, the heirs or assigns of any purchaser at a tax sale may receive or do whatever such purchaser might have received or done.
Prince George's County, Md., Code § 10-138 (2026)
Sec. 10-138. Advertisements for tax salesLinkCopy Citation
The Director of Finance shall keep in his office for public inspection a book in which shall be securely attached or pasted a full copy of the last issue before the day of sale of the newspaper containing an advertisement of tax sales.
Prince George's County, Md., Code § 10-139 (2026)
Sec. 10-139. Certified statement of taxes; liability; tax billsLinkCopy Citation
(a)
The Director of Finance shall furnish in addition to the regular tax bills, whenever requested, and upon the payment to him of a fee of Five Dollars ($5.00), a certified statement over his signature, of all taxes assessed for four (4) consecutive years preceding the date of the application that may be due and unpaid. The applicant shall furnish the Director such references to the land records as may enable him to make the certificate. The certificate shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted therefrom, and which may be a lien upon the piece of real estate mentioned in the certificate; but shall not affect the liability therefor of the person who owned the property at the time such tax was assessed. The Director and any designee authorized by him to make certificate shall be responsible to said County for any loss of taxes that may arise only from willful and fraudulent error in said certificate.
(b)
The Director and any designee authorized by him, at any time after taxes have been assessed for any year, shall furnish to any taxpayer, upon demand, a bill or bills showing the assessment upon each piece of real estate assessed to the taxpayer and the amount of the taxes thereon. The bill need not show the amount of interest due, if any, but shall contain a statement of the date from and after which interest is or will become due and the rate of such interest. Any person or corporation may obtain a copy of a tax bill upon payment of a fee as set by the Director. A copy of a tax bill may be obtained, without charge, by any governmental agency, or by an individual taxpayer for his own property.
Prince George's County, Md., Code § 10-140 (2026)
Sec. 10-140. Tax sale deeds; indexLinkCopy Citation
Every tax deed shall contain the name of the former owner if known, of the property it conveys. The Clerk of the Circuit Court in whose office the deed may be recorded, shall index it not only in the name of the grantor and grantee, but also in the name of and as from the former owner to the grantee.
Prince George's County, Md., Code § 10-141 (2026)
Sec. 10-141. Escaped personal propertyLinkCopy Citation
Personal property liable to taxation in the County and unassessed, and also that which may be unassessed for any previous year or years, or has been so assessed that the assessment was void, shall be assessed and listed in the same manner as it provided for the assessment of real estate in Section 10-128. No personal property which has been bona fide sold or transferred shall be assessed for any back taxes.
Prince George's County, Md., Code § 10-142 (2026)
Sec. 10-142. Collection, retention and use of individual Social Security Account NumbersLinkCopy Citation
(a)
It shall be the policy of the County to protect the privacy of a person's Social Security account number provided to the County and contained in official County records and communications.
(1)
The collection of Social Security account numbers shall be restricted to those instances required by a law, regulation or existing contractual obligation of the County, State or Federal Government.
(2)
Any document containing a Social Security account number shall be retained separately from any other related document.
(3)
Except as required by a law, regulation or existing contractual obligation to be provided to or reported to a contractor, the State or Federal Government, the Social Security account number shall be partially redacted from any copy of a document disclosed to any person.
(b)
No application, form, or document used by the County, except an application, form, or document required to be used by a law, regulation or existing contractual obligation of the County, State or Federal Government shall require, suggest, or request that a person provide the person's Social Security account number.
(c)
No computer program used by the County shall use Social Security account numbers to sort, catalogue, or relate to any information not related to the use of a Social Security account number as required by a law, regulation or existing contractual obligation of the County, State or Federal Government.
(d)
Any contract entered into by the County shall require that the contractor not collect, retain, use, or disseminate a Social Security account number, except as specifically required by a law, regulation or existing contractual obligation of the County, State or Federal Government.
Prince George's County, Md., Code § 10-143 (2026)
Sec. 10-143. Signatures on bondsLinkCopy Citation
All bonds, notes, certificates of indebtedness, or negotiable instruments issued on behalf of the County shall be signed by the County Executive. All checks may be signed or caused to be signed by the County Executive.
Prince George's County, Md., Code § 10-144 (2026)
Sec. 10-144. Transfers of ownershipLinkCopy Citation
The Director of Finance shall record the new owner's name in the transfer of all real property from one (1) owner to another within seven (7) working days upon receipt of official notice from the Transfer Office. All subsequent tax billings, tax sales, etc., shall be in the name of the new owner.
Prince George's County, Md., Code § 10-144.01 (2026)
Sec. 10-144.01. Refund of property taxes to disabled veteransLinkCopy Citation
(a)
The Director of Finance shall, upon the certification of the County Tax Assessor that a veteran has qualified for a disability exemption pursuant to the provisions of Section 7-208, Tax-Property Article, Annotated Code of Maryland, refund any County property taxes previously paid by the veteran on the property for any year that the veteran was qualified for the exemption.
(b)
Applications for such refunds filed with the Director of Finance on or after July 1, 2003, shall be limited to refunds for the current year and the three (3) previous years. Applications for refunds filed prior to July 1, 2003, shall be limited to refunds for the current year.
Prince George's County, Md., Code § 10-145 (2026)
Sec. 10-145. Collections for municipalities; chargesLinkCopy Citation
(a)
The Director of Finance may negotiate a contract with any incorporated municipality within the County to act as the collecting agent in that municipality for the collection of the municipal taxes and special assessments. Such taxes and assessments shall be placed on the regular County tax rolls and County tax bills and become a part of the total tax bill. They shall be collected in the same manner as County and State taxes are now collected. The contract shall be in writing, executed by the municipal officials empowered to execute contracts, the Director of Finance and a majority of the Council.
(b)
The monetary charge for such services is to be stated in the contract, as agreed upon the signers of the contract, and shall be paid to the Director of Finance. The fees or charges shall be applied to the operating expense of the Director's office. The Director shall remit any money collected under the contract to the municipality monthly. The municipality shall furnish the Director of Finance any and all figures and information that the Director requests, needs, or requires, or the contract shall become null and void.