If the governing body of a county decides to open or alter a road, the governing body shall:
(1) at the usual time for imposing taxes, impose a tax on the assessable property of the county in an amount sufficient to open or alter the road and pay any damages awarded and owed by the county; and
(2) open or alter the road as soon as it can be done conveniently.
Structure Maryland Statutes
Title 12 - Other Powers of Counties -- Generally
Part II - Procedures for Opening, Altering, or Closing Roads
Section 12-511 - Scope of Part
Section 12-512 - Opening, Altering, or Closing Roads by Petition
Section 12-513 - Rights-of-Way
Section 12-516 - Action by Governing Body of County
Section 12-517 - Drains Outside Limits of Road
Section 12-518 - Condemnation Power of Allegany, Garrett, and Washington Counties
Section 12-519 - Prohibited Locations of Opened or Altered Roads
Section 12-520 - Width of Roads; Roads Opened to Public
Section 12-521 - Imposition of Taxes