(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.
(b) (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.
Structure Maryland Statutes
Title 21 - Special Taxing Districts
Subtitle 8 - Miscellaneous Provisions
Section 21-801 - Street Lighting Districts
Section 21-802 - Report by Special Taxing Area Commissions in Allegany County
Section 21-803.1 - Special Taxing Districts in Anne Arundel County for Water or Wastewater Services
Section 21-804 - Stormwater Management Districts in Calvert County