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§ 21-802. Report by special taxing area commissions in Allegany County

West's Annotated Code of MarylandLocal GovernmentEffective: October 1, 2013

West's Annotated Code of Maryland
Local Government (Refs & Annos)
Division IV. Local Finance [Titles 16-23] (Refs & Annos)
Title 21. Special Taxing Districts (Refs & Annos)
Subtitle 8. Miscellaneous Provisions (Refs & Annos)
Effective: October 1, 2013
MD Code, Local Government, § 21-802
Formerly cited as MD CODE, Art. 24, § 9-111
§ 21-802. Report by special taxing area commissions in Allegany County
Annual report
(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.
Requirements
(b)(1) A report required under this section shall be notarized.
(2) The County Commissioners of Allegany County may require a certified audit.
Public access
(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.

Credits

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.
MD Code, Local Government, § 21-802, MD LOCAL GOVT § 21-802
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document