§ 31.21  POWERS AND DUTIES.
   The Supervisor of Tax Collection shall be the collector of all state and county taxes for whatever purpose levied or to be levied for within the county or that may be placed in his or her hands for collection, and the supervisor of tax collection shall have full power and it shall be his or her bounden duty to receive and collect all state and county taxes levied as aforesaid and so placed in the supervisor’s hands for collection and all moneys which may be due the county, with full power to enforce the payment of the same by sale or otherwise as hereinafter prescribed and to convey to any purchaser by a good and sufficient deed any real or personal property sold by the supervisor for the payment of any state or county taxes, or both, in the manner provided in this chapter.
(1986 Code, § 110-2)  (P.L.L., 1930, Art.12, § 98; 1957 Code, § 82; 1890, Ch. 566, § 42B;1892, Ch. 520, § 42B;  Am. by Md. H.B. 391, passed 3-6-2001)