<section article="gtp" article_name="Tax - Property" number="4-101" title_number="4" title_name="Collectors" subtitle_number="1" subtitle_name="General Provisions"> <level label="a"> <text>There is a collector for each county in the State.</text> </level> <level label="b"> <text>Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.</text> </level> <level label="c"> <text>Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.</text> </level> <level label="d"> <level label="1"> <text>A collector is entitled to the compensation provided in the county budget.</text> </level> <level label="2"> <text>A collector may not receive separate compensation from the State for collecting State taxes.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-102" title_number="4" title_name="Collectors" subtitle_number="1" subtitle_name="General Provisions"> <level label="a"> <text>For the collection of the State property tax, a collector shall be bonded as required by the Comptroller. The cost of the bond shall be paid by the State.</text> </level> <level label="b"> <text>For the collection of the county property tax, a collector shall be bonded as required by the county. The cost of the bond shall be paid by the county.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-201" title_number="4" title_name="Collectors" subtitle_number="2" subtitle_name="Powers and Duties of Collectors"> <level label="a"> <text>Each collector shall collect:</text> <level label="1"> <text>for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and</text> </level> <level label="2"> <text>any tax on personal property imposed by § 10-210 of this article.</text> </level> </level> <level label="b"> <text>Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.</text> </level> <level label="c"> <text>Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:</text> <level label="1"> <text>for the county, to the appropriate county official on or before the 10th day of the following month;</text> </level> <level label="2"> <text>for a municipal corporation, to the appropriate municipal corporation official; and</text> </level> <level label="3"> <text>for a special district, to the appropriate officer of the district.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-201.1" title_number="4" title_name="Collectors" subtitle_number="2" subtitle_name="Powers and Duties of Collectors"> <level label="a"> <text>In this section, “Program” means the Homeowner Protection Program established under Title 14, Subtitle 8, Part VII of this article.</text> </level> <level label="b"> <text>Each collector shall include with each property tax bill a separate insert that:</text> <level label="1"> <text>includes a concise description of the assistance the Program provides to prevent low–income, elderly, and disabled homeowners from losing their homes to tax sale foreclosure;</text> </level> <level label="2"> <text>may include testimony from participants in the Program; and</text> </level> <level label="3"> <text>shall encourage taxpayers to make a voluntary donation to the Program through the website maintained by the Department under subsection (c) of this section.</text> </level> </level> <level label="c"> <text>The Department shall:</text> <level label="1"> <text>maintain a website that any person may use to make a voluntary one–time or recurring electronic donation to the Program; and</text> </level> <level label="2"> <text>credit donations received through the website to the Homeowner Protection Fund established under § 14–891 of this article.</text> </level> </level> <level label="d"> <text>The State Tax Sale Ombudsman shall design the separate insert required under subsection (b) of this section and provide the insert to each collector.</text> </level> <level label="e"> <text>Each collector that maintains a website shall include on the collector’s website in a conspicuous location:</text> <level label="1"> <text>a concise description of the Program; and</text> </level> <level label="2"> <text>a link to the application for the Program.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-201.2" future_version_removed="true" title_number="4" title_name="Collectors" subtitle_number="2" subtitle_name="Powers and Duties of Collectors" /> <section article="gtp" article_name="Tax - Property" number="4-201.3" title_number="4" title_name="Collectors" subtitle_number="2" subtitle_name="Powers and Duties of Collectors"> <text>The collector for each county shall include in the written materials sent with each property tax bill a website address or a quick–response (QR) code for a county government webpage that:</text> <level label="1"> <text>lists each property tax credit under Title 9 of this article that is available to taxpayers in the county; and</text> </level> <level label="2"> <text>includes a brief explanation of how to apply for the tax credits.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-202" title_number="4" title_name="Collectors" subtitle_number="2" subtitle_name="Powers and Duties of Collectors"> <level label="a"> <text>The collector for each county shall:</text> <level label="1"> <text>deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and</text> </level> <level label="2"> <text>on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.</text> </level> </level> <level label="b"> <text>A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-301" title_number="4" title_name="Collectors" subtitle_number="3" subtitle_name="Miscellaneous Provision"> <text>At any time, the Comptroller, the State Treasurer, or an individual designated in writing by either of them, may examine a collector’s records on State taxes.</text> </section> <section article="gtp" article_name="Tax - Property" number="4-401" title_number="4" title_name="Collectors" subtitle_number="4" subtitle_name="Allowances for Collection; Enforcement; State Remedies"> <level label="a"> <text>The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:</text> <level label="1"> <text>insolvencies or removals as to personal property;</text> </level> <level label="2"> <text>refunds made under law; or</text> </level> <level label="3"> <text>decreasing or abating assessments under § 8-419 of this article.</text> </level> </level> <level label="b"> <text>On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:</text> <level label="1"> <text>insolvencies and removals as to personal property;</text> </level> <level label="2"> <text>refunds made under law; or</text> </level> <level label="3"> <text>decreasing or abating of assessments under § 8-419 of this article.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="4-402" title_number="4" title_name="Collectors" subtitle_number="4" subtitle_name="Allowances for Collection; Enforcement; State Remedies"> <text>If a collector fails to remit taxes or the interest, penalty, and service charges on the taxes, to the State or the county as provided under this title, the collector shall be charged interest at the rate of 6% a year on all taxes, interest, penalties, and service charges not paid to the State or county from the time they are due.</text> </section> <section article="gtp" article_name="Tax - Property" number="4-403" title_number="4" title_name="Collectors" subtitle_number="4" subtitle_name="Allowances for Collection; Enforcement; State Remedies"> <level label="a"> <text>In addition to any other remedy, if a collector fails to remit taxes as provided by §§ 4-201 and 4-202 of this title, the Comptroller may request the Attorney General to file suit against the collector and the bond of the collector.</text> </level> <level label="b"> <text>If suit is brought by the State, a county, or a municipal corporation as provided in subsection (a) of this section, the collector or surety has the right to a jury trial.</text> </level> </section>