Maryland Statutes
Division IV - Local Finance
Title 16 - In General

Subtitle 1 - General Provisions

Section 16-101 - Fiscal Year - (a) The fiscal year for each county, municipality, or special...

Section 16-102 - Accrual Method - In preparing and revising its annual budget, a political subdivision...

Section 16-103 - Financial Condition - (a) (1) In this section the following words have the...

Section 16-104 - Pension Systems - (a) On or before April 30 of each year, the...

Section 16-105 - Summary Statement of County Expenses - (a) The governing body of each county shall publish annually,...

Section 16-106 - Budget and Fiscal Policies; Purchasing Laws - The budget and fiscal policies and purchasing laws of a...

Section 16-107 - Reserve Accounts - (a) In this section, “reserve account” means a continuing, nonlapsing...

Section 16-108 - Governmental Charges - (a) In this section, “governmental charge” means a tax, a...

Section 16-109 - Tax on Property - (a) This section applies only to commission counties. (b) The...

Section 16-110 - Tax for Soil Conservation Districts - (a) This section applies to all counties except Baltimore City....

Section 16-111 - Trusts - (a) This section applies to all counties except Baltimore City....

Section 16-112 - Payments by Counties to Municipalities - Each fiscal year, each county shall pay to each municipality...

Section 16-113 - Allegany County -- Lien for Water or Sewer Services - (a) In Allegany County, an entity that provides water or...

Section 16-114 - Prince George's County -- Administrative Hearing Services - (a) In this section, “common ownership community” means: (1) a...

Section 16-115 - Washington County -- Issuance or Renewal of Licenses - (a) In Washington County, a county license or permit may...

Section 16-116 - Washington County -- Insufficient Funds - (a) (1) In this section the following words have the...

Subtitle 2 - County Treasurers

Section 16-201 - Succession - The county treasurer, comptroller, tax collector, or other similar officer...

Section 16-202 - Calvert County - (a) The annual salary of the County Treasurer of Calvert...

Section 16-203 - St. Mary's County - (a) The annual salary of the County Treasurer of St....

Section 16-205 - Washington County - (a) (1) The annual salary of the County Treasurer of...

Subtitle 3 - Uniform System of Financial Reporting

Section 16-301 - Fiscal Year - Each county, municipality, and special taxing district shall adopt the...

Section 16-302 - Maintenance of Books, Records, Journals, and Fiscal Reports - Each county, municipality, and special taxing district shall maintain its...

Section 16-303 - Uniform System of Financial Reporting - (a) Each county, municipality, and special taxing district shall maintain...

Section 16-304 - Annual Financial Reports - (a) (1) Except as provided in paragraph (2) of this...

Section 16-305 - Annual Audits - (a) Except as provided in subsection (b) of this section,...

Section 16-306 - Audit Reports - (a) The county, municipality, or special taxing district shall report...

Section 16-307 - Review and Report by Legislative Auditor - (a) (1) Each year the Legislative Auditor shall: (i) review...

Section 16-308 - Audits of Special Taxing Districts Created by Counties - (a) Each county shall adopt uniform rules and regulations for...

Section 16-309 - Audits by Legislative Auditor -- Costs - (a) If the Legislative Auditor audits the financial records of...

Subtitle 4 - Tax and Debt Authority for Assistance to Destitute and Unemployed Residents

Section 16-401 - Construction of Subtitle - This subtitle shall be liberally construed.

Section 16-402 - Limited Purpose - A county or municipality may use the taxing and borrowing...

Section 16-403 - Local Enactment Required - To exercise the authority granted under this subtitle, the governing...

Section 16-404 - Authority to Impose Property Tax - (a) A county or municipality that exercises the authority granted...

Section 16-405 - Authority to Borrow Money - (a) This section does not apply to Baltimore City. (b)...

Section 16-406 - Incidental Powers - The governing body of a county or municipality may exercise...

Section 16-407 - Administration of Revenue - The administration, expenditure, and accounting of all money raised, borrowed,...

Subtitle 5 - Grants to Counties

Section 16-501 - County Income Tax Disparity Grants - (a) Subject to subsection (e) of this section, for each...

Section 16-502 - Reimbursement to Anne Arundel County for Baltimore-Washington International Thurgood Marshall Airport - (a) The intent of this section is to: (1) reimburse...

Section 16-503 - Teacher Retirement Supplemental Grants - The Governor shall include in the budget bill for each...

Section 16-504 - Grant to Calvert County on Expiration of Calvert Cliffs Nuclear Power Plant License - (a) If on or before January 1, 2020, the Federal...