Md. Code, Local Gov't § 21-802
Md. Code, Local Gov't § 21-802
Maryland · Maryland Code, Local Government · Status: effective
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- Citation
- Md. Code, Local Gov't § 21-802, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782992
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Full text
(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.