(a) The county treasurer shall be collector of all state and county taxes for the county, for whatsoever purpose, which shall be levied or assessed in the same manner and to the same extent and with the same powers heretofore exercised by the county treasurer and collector of state and county taxes for the county, under the laws of the state. The county treasurer shall receive and collect all state and county taxes levied, assessed, or received for collection, with full power and authority to enforce the payment of the same by distraint, sale or otherwise, and also receive all moneys which shall be due and payable to the county from any source. The county treasurer may convey to purchasers thereof the title to any real or personal property sold by the county treasurer for the payment of state or county taxes.
(b) The county treasurer shall collect all taxes levied by the board of county commissioners and shall receive all money due to the county from any source, including interest paid on such taxes as are in arrears, and deposit the same. The county treasurer shall pay over as the board of county commissioners may direct all money received for the county that may at any time be in the county treasurer’s custody, charge or control and belong to the county.
(c) The county treasurer shall be a regular county employee.
(d) All the authority, rights, powers, duties and privileges heretofore had, held, enjoyed and exercised by the collector of state and county taxes for the county under the provisions of Annotated Code of Maryland shall be had, held, enjoyed and exercised by the county treasurer for the county. The county treasurer’s manner of proceeding to collect and enforce the payment of state and county taxes in the county shall be the same as prescribed in the Annotated Code of Maryland. Nothing herein contained shall be taken in any way to change or interfere with the provisions of the existing law relating to the collection of state and county taxes for the county other than the changes herein set forth or that may be necessarily implied therefrom.
(Code 1930, Art. I, § 810; 1959, §§ 8-23, 826; 1965, Chapter 225, § 1; 1996, Chapter 28, § 1; 2001, Chapter 207, § 1)