There is a collector for each county in the State. 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. Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution. A collector is entitled to the compensation provided in the county budget. A collector may not receive separate compensation from the State for collecting State taxes.

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. 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.