§ 21-802
105 words·~1 min read·
/md/local-government/21-802A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§21–802.
(a)Within 60 days after the end of each fiscal or calendar year, a special taxing area commission or board in Allegany County that has the right to collect taxes or fees shall file a report with the County Commissioners of Allegany County to account for all taxes collected and disbursed.
(1)A report required under this section shall be notarized.
(2)The County Commissioners of Allegany County may require a certified audit.
(c)A report required under this section shall be open for public review at the courthouse and at a convenient location in the area where taxes or fees are collected.