Md. Code, Local Government § 16-109
Md. Code, Local Government § 16-109
in effect(a) This section applies only to commission counties.
(b) The county commissioners of a county shall:
(1) impose taxes on property within the county subject to taxation; and
(2) provide for the collection of the taxes.
(c) The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.
(d) The county commissioners of a county shall use property tax revenue to:
(1) support the courts;
(2) compensate jurors and county or State witnesses;
(3) pay outpensions established by the county commissioners or by the trustees of the poor;
(4) pay the funeral expenses of the poor; and
(5) pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=16-109&enactments=falseFetched: 10/17/2026