Maryland Statutes
Subtitle 3 - Express Powers of Charter Counties and Code Counties
Section 10-313 - Taxes

(a)    (1)    A county may direct the class or subclass of property that is subject to the county property tax.
        (2)    A county may impose a tax on the value of property of any sum that may be necessary:
            (i)    to pay the principal and interest of any loan obtained by the county according to law;
            (ii)    to provide for the sinking fund authorized under paragraph (3) of this subsection; and
            (iii)    for the support and maintenance of the county government.
        (3)    A county may create a sinking fund to meet the liabilities incurred by the county.
    (b)    A county may provide for:
        (1)    the prompt collection of all taxes due the county; and
        (2)    the sale of property for the payment of unpaid taxes.
    (c)    A county may:
        (1)    correct errors in the assessment of property;
        (2)    provide for the reduction or abatement of assessments improperly made; and
        (3)    provide for the reimbursement of overpayments made because of an assessment error.
    (d)    (1)    A county may impose a tax for the organization, operation, and maintenance of:
            (i)    libraries;
            (ii)    fire and ambulance services; and
            (iii)    other municipal services.
        (2)    A county may authorize the purchase, sale, construction, maintenance, and operation of all property necessary or incidental to the services listed in paragraph (1) of this subsection.
    (e)    A county may impose a tax to pay for additional retirement or disability benefits to any former county employee who is entitled to receive additional benefits.