Md. Code, Local Gov't § 10-313

(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.