[Amended 4-20-1982 by Bill No. 82-4]
(a) 
Appointment; compensation. There is hereby created the position of County Finance Officer, who shall be appointed by and responsible to the County Commissioners. The Finance Officer shall be employed and his salary established pursuant to the provisions of the County personnel rules and regulations. The only salary the Finance Officer may receive shall be that amount as set by the County Commissioners. Any other fees or charges collected by the Finance Officer shall be deposited to the general funds of the County.
(b) 
Duties. The Finance Officer shall serve as County Treasurer and shall perform those duties and exercise those responsibilities prescribed by law to the County Treasurer. He shall perform said duties and such additional duties as may be assigned by the County Commissioners under the direction and supervision of the County Commissioners or their designated representative.
The Treasurer of Worcester County shall be the collector and custodian of all state taxes and of all County real and personal property taxes for whatsoever purposes levied or to be levied for or within said Worcester County during the term of his office or such taxes that may be placed in his hands for collection, and he shall have full power and it shall be his duty to receive and collect all such state and County taxes levied and so put in his hands for collection and all moneys which may be due said County with full power to enforce the payment of the same according to the tax sales laws and other provisions of the Public General Laws and Public Local Laws of Worcester County. The Treasurer shall also be the collector and custodian of such other County funds as may be directed by the County Commissioners.
(a) 
Bond required. Said Treasurer, before he enters upon the duties of his office, shall take an oath before the Clerk of the Court of Worcester County that he will faithfully perform the duties of the same, and he shall also execute a bond to the State of Maryland as may be required by the State of Maryland for the faithful performance of his duties as Treasurer of Worcester County and shall also execute a bond to the County Commissioners of Worcester County in the penalty sum of two hundred fifty thousand dollars for the faithful performance of his duties as Treasurer of Worcester County, the premiums on said bonds to be paid for by the County Commissioners, and further conditioned that he shall well and truly account and be liable for any and all moneys coming into his possession as Treasurer and Collector or for which he shall be answerable by law, which bonds shall be secured by a fidelity or surety company qualified to act as surety or guarantor under the laws of the State of Maryland and, in the case of the bond to the County Commissioners, as shall be approved by one of the Judges of the Circuit Court for Worcester County, and said bond shall thereafter be recorded in the office of the Clerk of the Court for Worcester County.
(b) 
Failure to qualify. Upon failure of any Treasurer-elect to execute the bond required and provided for by § TR 1-103(a) on or before the day upon which he is to take possession of the office of Treasurer and enter upon the duties thereof, in conformity with the provisions of this section, the County Commissioners of Worcester County shall appoint some person eligible and qualified for election as Treasurer aforesaid as Treasurer and collect during his term in the place of the one who failed to qualify; and in the case of his failure to qualify within thirty days, to appoint another, and so on after every interval of thirty days until a Treasurer shall be duly qualified.
(c) 
Powers of sureties on Treasurer's bonds. In the event that the bonds of any Treasurer shall become liable to Worcester County or to the State of Maryland for any unpaid or uncollected taxes, the sureties on said bonds, after payment to Worcester County or to the State of Maryland, shall be empowered to enforce the payment of said taxes in the same manner as said Treasurer could have done.
(a) 
Contents. All books and records required to be kept by the Treasurer under the provisions of the Public General Laws and Public Local Laws of the State of Maryland shall be kept in the office of the Treasurer; in addition to the contents of the tax rolls as required by Article 81 of the Annotated Code of Maryland, the tax rolls shall show the aggregate assessment of every person, set of persons or corporate institutions as the same there appears on the assessment books of said County, with the names of said owners arranged according to tax districts and alphabetically for each district and the amount of state and County taxes due and owing by every such person, set of persons or corporate institution; and the Treasurer shall place thereon all credits, whether for money received, transfers, insolvencies, discounts or abatements. It shall also be the duty of said Treasurer to keep a full and fair cash account, showing all sums of money received by him, so as to indicate the source whence the same was received, respectively, and showing all sums of money paid out by him and such other accounts and records as the County Commissioners may require in the interests of good accounting.
[Amended 2-17-1998 by Bill No. 98-2]
(b) 
Custody of Treasurer's books. All books, documents and papers pertaining to the County Treasurer's office shall be the property and records of Worcester County and shall be kept in the office of the Treasurer and shall at all times be subject to the examination of the County Commissioners, the Grand Jury of Worcester County and to any taxpayer or taxpayers of said County during business hours; and all said books, documents and papers, accounts, credits and deposits belonging to said Treasurer's office or in the custody of said Treasurer shall be delivered up and transferred by him to his successor in office when such successor is duly elected and qualified.
(a) 
Prompt deposit required. All receipts of the Treasurer on behalf of the County shall be promptly deposited in a national or state bank located in Worcester County or having a branch or affiliate in Worcester County. All receipts, other than as designated by the County Commissioners or as may be required by law, shall be deposited to the credit of the County Commissioners for general fund purposes; provided, however, that the Treasurer may maintain tax receipts in a collection account for a period not to exceed thirty days. He shall remit state taxes as may have been collected to the appropriate state agency in accordance with public general law.
(b) 
Accountability and deposit requirements.
(1) 
Annual audit. All County funds entrusted to the Treasurer shall be the subject of an annual audit by an independent auditor engaged by the County Commissioners pursuant to Article 19, § 40, of the Annotated Code of Maryland. The County Commissioners may require an independent audit of the Treasurer's records at any time.
(2) 
Claims for errors and insolvencies. All claims for erroneous, insolvent or uncollectable tax bills, for which said Treasurer shall claim a credit, shall be presented to the County Commissioners, but in no case shall the County Commissioners allow credit for erroneous, insolvent or uncollectable taxes unless satisfactory proof is produced under oath that the same cannot be collected.
(3) 
Change of Treasurer; collections by successor. In the event of a change of Treasurer of Worcester County, the incoming Treasurer shall assume responsibility for the collection of all taxes and other receivables as shown on the books of the County Treasurer; provided, however, that the outgoing Treasurer shall in no way be relieved of liability for any discrepancies existing on the books of the Treasurer at the time of the change, nor shall the outgoing Treasurer be relieved of any responsibility for failure to have performed his duties while in office.
(4) 
Time allowed for collection. The Treasurer shall be allowed two years from the date any taxes become in arrears pursuant to § TR 1-204 of this Title in which to complete collection thereof; and immediately after the expiration of such two-year period, the County Commissioners may bring suit against the Treasurer and upon his bond for all taxes uncollected or unaccounted for to said County Commissioners. The Treasurer may sell real or personal property at tax sale in accordance with the applicable provisions of law at any time after said taxes become in arrears.
(c) 
Investments, depositories and security required.
(1) 
Depositories; collateral to be given as security. Banks used as depositories for County funds shall give security in the form of collateral of one of the following types:
A. 
Obligations issued, insured or guaranteed by the United States Government.
B. 
Obligations of the World Bank and Inter-America Development Bank.
C. 
Obligations issued or guaranteed by an agency of the United States Government.
D. 
Federal Deposit Insurance Corporation insurance.
E. 
Federal Savings and Loan Insurance Corporation insurance.
F. 
Maryland Savings - Share Insurance Corporation insurance.
G. 
Obligations of state, County, city or other governmental authorities and instrumentalities of Maryland, as may be approved by the County Commissioners.
H. 
A surety bond as defined in the Annotated Code of Maryland - State Finance and Procurement, Section 6-202, as from time to time amended.
[Added 4-18-2000 by Bill No. 00-3]
(2) 
Market value of collateral. The market value of collateral given as security for deposits of County moneys shall at all times be equal to not less than one hundred percent of the County moneys on deposit.
(3) 
Delivery of collateral. Collateral pledged for County deposits shall be delivered to a custodian, which may be a federal reserve bank, a trust company or a state or national bank. The depository may make changes or substitutions in addition to collateral delivered to such custodian; provided, however, that the depository at all times shall maintain the required amount of collateral.
(4) 
Investments. The Treasurer shall have the authority, with the general consent of the County Commissioners, to invest in such bonds, obligations, accounts and other securities as the County Commissioners are permitted to invest in by virtue of Article 95, § 22, of the Annotated Code of Maryland. Such general consent shall be evidenced in writing.
(5) 
Custody of evidence of indebtedness. All bonds, certificates, notes, securities and other evidences of indebtedness purchased or obtained by the Treasurer or owned by the County Commissioners of Worcester County shall be deposited and kept in safe keeping at a national or state bank or safe deposit company located in the State of Maryland and shall be subject to draw or removal only by the Treasurer and one County Commissioner acting jointly. In the absence of the Treasurer, his deputy may function in his place. Negotiation of any such bonds, certificates, stocks, securities or other evidences of indebtedness shall require the signature of the Treasurer and one County Commissioner. In the absence of the Treasurer, his deputy may function in his place; provided, however, that in the case of a reinvestment or rollover of an existing investment, the Treasurer or his deputy may do so, provided that the evidence thereof or its replacement remains in safe keeping.
(6) 
Deposits and evidences of indebtedness; title of account. All deposits, accounts, bonds, certificates of stock, securities and evidences of indebtedness of the County Commissioners shall be titled in the name of the County Commissioners of Worcester County or in words clearly evidencing such intent. No individual's proper name shall appear in the titling of any such account or the like.
The provisions of the Code of Public General Laws of Maryland now in force or hereafter enacted, applicable to collectors of state and County taxes, except when the same are repealed by or inconsistent with the provisions of this section, shall be held to apply to the Treasurer of said County, who, as to his powers, rights, duties and liabilities, both civil and criminal and those affecting his bond or bondsmen, shall be in all respects in the same position as state and County collectors of taxes, except as herein provided.