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<section number="10-204.01" name="County billing and collection of municipal property taxes" law="code" slug="sec-10-204.01" node_id="PTIITI17PULOLAPRGECOMA_SUBTITLE_10FITA_DIV8TAASLECO_SD1APRTA_S10-204.01COBICOMUPRTA">
  <level label="a">
    <text>Upon request by a municipality, as defined in Section 10-183(a)(4), the County Executive may authorize the Director of Finance to:</text>
    <level label="1">
      <text>Compute the real property tax levied by the municipality on each parcel of land on the tax rolls for Prince George's County;</text>
    </level>
    <level label="2">
      <text>Include the municipal assessment and levy as a separate item on the County tax bill sent to taxpayers within the municipality;</text>
    </level>
    <level label="3">
      <text>Collect the municipal tax on behalf of the municipality; and</text>
    </level>
    <level label="4">
      <text>Remit the municipal revenues received to the municipality.</text>
    </level>
  </level>
  <level label="b">
    <text>The County Executive may:</text>
    <level label="1">
      <text>Require the municipality to reimburse the County for any costs incurred;</text>
    </level>
    <level label="2">
      <text>Execute any agreement which may be necessary between the County and the municipality; and</text>
    </level>
    <level label="3">
      <text>Direct the Director of Finance to issue regulations to implement this Section.</text>
    </level>
  </level>
  <level label="c">
    <text>Any action by the County under this Section shall be as a billing and collection agent for the municipality, and the municipality shall retain its full rights and responsibilities for tax administration, including procedures involving delinquent taxpayers.</text>
  </level>
</section>
