# Local Government (GLG)

## Title 10. Express Powers Act

### Subtitle 3. Express Powers of Charter Counties and Code Counties

#### Section 10-313

(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.

---

Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)