§ 16–109

Statutes in effect as of October 1, 2026.

Md. Code Ann., Local Gov't § 16-109 (2026)

Title 16. In General

Subtitle 1. General Provisions

(a)

This section applies only to commission counties.

(b)

The county commissioners of a county shall:

(1)

impose taxes on property within the county subject to taxation; and

(2)

provide for the collection of the taxes.

(c)

The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.

(d)

The county commissioners of a county shall use property tax revenue to:

(1)

support the courts;

(2)

compensate jurors and county or State witnesses;

(3)

pay outpensions established by the county commissioners or by the trustees of the poor;

(4)

pay the funeral expenses of the poor; and

(5)

pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.