§ 4-101
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/md/tax-property/4-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§4–101.
(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.
(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.