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