# Local Government (GLG)

## Title 16. In General

### Subtitle 1. General Provisions

#### Section 16-109

(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.

---

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