Maryland Statutes
Subtitle 1 - General Provisions
Section 16-109 - Tax on Property

(a)    This section applies only to commission counties.
    (b)    The county commissioners of a county shall:
        (1)    impose taxes on property within the county subject to taxation; and
        (2)    provide for the collection of the taxes.
    (c)    The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.
    (d)    The county commissioners of a county shall use property tax revenue to:
        (1)    support the courts;
        (2)    compensate jurors and county or State witnesses;
        (3)    pay outpensions established by the county commissioners or by the trustees of the poor;
        (4)    pay the funeral expenses of the poor; and
        (5)    pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.

Structure Maryland Statutes