§ 10–313
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 10-313 (2026)
Title 10. Express Powers Act
Subtitle 3. Express Powers of Charter Counties and Code Counties
§ 10–313LinkCopy Citation
(a)
(1)
A county may direct the class or subclass of property that is subject to the county property tax.
(2)
A county may impose a tax on the value of property of any sum that may be necessary:
(i)
to pay the principal and interest of any loan obtained by the county according to law;
(ii)
to provide for the sinking fund authorized under paragraph (3) of this subsection; and
(iii)
for the support and maintenance of the county government.
(3)
A county may create a sinking fund to meet the liabilities incurred by the county.
(b)
A county may provide for:
(1)
the prompt collection of all taxes due the county; and
(2)
the sale of property for the payment of unpaid taxes.
(c)
A county may:
(1)
correct errors in the assessment of property;
(2)
provide for the reduction or abatement of assessments improperly made; and
(3)
provide for the reimbursement of overpayments made because of an assessment error.
(d)
(1)
A county may impose a tax for the organization, operation, and maintenance of:
(i)
libraries;
(ii)
fire and ambulance services; and
(iii)
other municipal services.
(2)
A county may authorize the purchase, sale, construction, maintenance, and operation of all property necessary or incidental to the services listed in paragraph (1) of this subsection.
(e)
A county may impose a tax to pay for additional retirement or disability benefits to any former county employee who is entitled to receive additional benefits.