Title 4. Collectors — Subtitle 1. General Provisions
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 4-101 (2026)
Title 4. Collectors
Subtitle 1. General Provisions
§ 4–101LinkCopy Citation
(a)
There is a collector for each county in the State.
(b)
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.
(c)
Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.
(d)
(1)
A collector is entitled to the compensation provided in the county budget.
(2)
A collector may not receive separate compensation from the State for collecting State taxes.
Md. Code Ann., Tax-Prop. § 4-102 (2026)
Title 4. Collectors
Subtitle 1. General Provisions
§ 4–102LinkCopy Citation
(a)
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.
(b)
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.