<?xml version='1.0' encoding='utf-8'?>
<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>
