§ 20–107
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-107 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–107LinkCopy Citation
(a)
This section applies to all counties, except:
(1)
Anne Arundel County;
(2)
Baltimore City;
(3)
Baltimore County;
(4)
Cecil County;
(5)
Howard County;
(6)
Prince George’s County;
(7)
Queen Anne’s County; and
(8)
Worcester County.
(b)
The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.
(c)
A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.