Exciting enhancements are coming soon to eCode360! Learn more 🡪
Caroline County, MD
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Code
New Laws (29) Index
[HISTORY: Adopted by the County Commissioners of Caroline County 11-2-2021 by Bill No. 2021-3.[1] Amendments noted where applicable.]
[1]
Editor's Note: This bill also repealed former Ch. 62, Comptroller and Collector of Taxes, adopted 5-8-2007 by Bill No. 2007-1, as amended.
The Caroline County Director of Finance is appointed and designated to serve as the collector of taxes for Caroline County under the authority of § 4-101 of the Tax-Property Article of the Annotated Code of Maryland to exercise the powers and duties of collectors under the said Tax-Property Article.
Before taking office, the Collector of Taxes shall take the oath required by Article I, Sec. 9 of the Maryland Constitution and shall execute to the State of Maryland a bond, the penalty of which shall be as required by the Comptroller of the Treasury of the State of Maryland and the County Commissioners of Caroline County, as provided in § 4-102 of the Tax-Property Article of the Annotated Code of Maryland.
In case of vacancy by death, resignation, refusal to serve, discharge, failure to qualify or otherwise of the collector, the County Commissioners of Caroline County shall appoint a person to serve as collector of taxes for Caroline County. Upon such appointment and the qualification of such person as provided above in this Chapter, the person so appointed shall succeed to all the powers and duties vested by law in the collector until the appointment of a new Director of Finance for Caroline County who, upon qualifying, shall immediately succeed to the powers and duties of collector as herein provided.
A. 
All references in the Code of Public Local Laws of Caroline County, including references in this Chapter 62, to "Comptroller" or "Comptroller for Caroline County," as such references are intended to refer to the Comptroller for Caroline County as such office existed prior to the effective date of the legislation abolishing the position of Comptroller, shall be deemed to refer to the Director of Finance.
B. 
All powers, duties, and obligations imposed upon or granted to the Comptroller for Caroline County, Maryland, by any bill, ordinance, resolution, indenture, agreement, contract, memorandum of understanding, assignment, or other document, or legally adopted or approved action of the County or its County Commissioners, shall be deemed to refer to the Director of Finance.
A. 
Continuation of employment. All employees in that department of Caroline County government known as the "Comptroller's Office" or "Office of the Comptroller for Caroline County" shall continue in the employ of the County in the Department of Finance under the same terms and conditions as appertaining thereto prior to the abolition of the position of Comptroller.
B. 
No guarantee. Nothing in this § 62-5 shall serve as a guarantee of future employment with respect to any such employee.
C. 
Realignment. Nothing in this Chapter 62 shall prohibit the County Commissioners or the County Administrator from realigning, merging, restructuring, or otherwise dealing with the duties, responsibilities, positions, titles, operations, or performance of such employees, the operations under the supervision of the Director of Finance, or otherwise.
Should any section or provision of this Chapter 62 be declared by a court of competent jurisdiction to be unconstitutional or invalid, such decision shall not affect the validity of this Chapter 62 as a whole or any part thereof other than the part declared to be unconstitutional or invalid.
A. 
Notice requirements. Important notices on the back of each tax bill and an insert included with the tax levy explains that taxes levied shall be due and payable on the first day of July of the year in which they are levied. The due dates for both annual and semi-annual payments in compliance with state law are stated.
B. 
Weekly report. The Director of Finance shall report to the County Commissioners weekly, the total taxes and cash receipts received, the expenditures made, and all the outstanding general fund balances in bank accounts.
C. 
The Finance Director will collect, receipt and remit taxes per § 4-201 of the Tax-Property Article of the Annotated Code of Maryland.
On the first day in October in every year, taxes shall be deemed to be in arrears, and interest shall be charged and collected on all taxes not then paid from October 1, the date when they become due and payable. The Director of Finance shall deliver or mail to each of said delinquents at his or her last known address, between the first day of January and the first day of February in each year, an account of each delinquent's assessments and the taxes and interest due thereon, with a notice of warning to such delinquents thereto attached that, unless payment is made in full on or before the first day of March next, the same will be collected by process of law, and if on said first day of March next said taxes, interest and penalties are unpaid, the Director shall immediately thereafter make up, for his or her own use in enforcing collection of said taxes, a list of all delinquents assessed with real estate.
All books, papers and documents belonging to the office of Director of Finance are the property of Caroline County and at all times are subject to examination by the County Commissioners.