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§ 31.23 LOCATION OF OFFICE; BUSINESS HOURS.
   The County Commissioners shall provide and furnish the Supervisor of Tax Collections an office in the Court House Building in the Town of Oakland, which office shall be plainly designated by external signs as the Tax Collection Office, and it shall be the duty of the Supervisor of Tax Collections to keep his or her office open 40 hours each week and to attend therein for the transaction of business, by person or by deputy, on every day of the week, except Saturday, Sunday and legal holidays.
(1986 Code, § 110-5) (P.L.L., 1930, Art. 12, § 101; 1957 Code, § 85; 1890, Ch. 566, § 44; 1918, Ch.114; 1966, Ch. 63, § 85; Am. by Md. H.B. 391, passed 3-6-2001)
§ 31.24 TAX LEVY; DATE TAXES DUE AND PAYABLE; INTEREST RATE FOR OVERDUE TAXES.
   All taxes shall be levied for the fiscal year from July 1 to June 30 and as the first day of January of such year as the date of finality. The County Commissioners shall fix the rate of county taxation for each year on or before June 30. All county taxes shall be due and payable on the first day of July and shall be overdue and in arrears on the first day of the succeeding October, after which interest at the rate of 1% per month shall be barged and collected. The Supervisor of Tax Collection shall charge interest on the tax bills for county purposes regularly in the manner aforesaid and shall note the same upon the Supervisor of Tax Collection books and upon the receipt given for taxes so paid.
(1986 Code, § 110-6) (P.L.L., 1930, Art. 12, § 102; 1957 Code, § 86; 1890, Ch. 566, § 44; 1937, Ch. 199, § 102; 1941, Ch. 75, § 102; 1951, Ch. 123; 1963, Ch. 825, § 15; Am. by Md. H.B. 843, passed 3-24-1998; Am. by Md. H.B. 391, passed 3-6-2001)
§ 31.25 DEPOSIT OF STATE AND COUNTY FUNDS; TAX-ANTICIPATED BORROWING AUTHORIZED; PAYMENTS TO PUBLIC SCHOOLS.
   (A)   The Supervisor of Tax Collection shall deposit, in a bank to be designated by the Comptroller of the Treasury of Maryland, all state taxes and money due the state which may have come into the custody of the Director of Finance during the month to the credit of the Comptroller of the State Treasury, and shall receive therefor from the bank a certificate of deposit. The Supervisor of Tax Collection shall by the tenth of the following month, forward to the Comptroller, a report showing the amount placed to the Comptroller’s credit. The Supervisor of Tax Collection shall deposit to the credit of Garrett County all money in the custody of the Supervisor of Tax Collection that is received for county taxes and dues in such bank as the Director of Finance may see fit. The money shall be drawn only by the Director of Finance and only for claims which may have been levied and ordered paid by the County Commissioners.
   (B)   If sufficient taxes have not been collected to pay any orders as have been drawn against the levy, the County Commissioners are hereby authorized, if necessary, to borrow, on the faith and credit of the county, after September 1 of each year, a sum not to exceed the total uncollected taxes for the current year at the legal rate of interest, the same to be repaid from current tax collections. If tax collections shall prove insufficient to retire all of the indebtedness, the County Commissioners, in the year next succeeding the filing of the final report of the Director of Finance for the year in which such borrowing shall have taken place, shall levy an amount as may be necessary to repay the balance.
(1986 Code, § 110-10) (P.L.L., 1930, Art. 12, § 105; 1957 Code, § 90; 1890, Ch. 566, § 48; 1935, Ch. 534; 1939, Ch. 286, § 105; 1943, Ch. 165; 1963, Ch. 825, § 15; Am. by Md. H.B. 843, passed 3-24-1998; Am. by Md. H.B. 391, passed 3-6-2001)
§ 31.26 APPLICABILITY OF STATUTORY PROVISIONS.
   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 where the same are repealed by or are inconsistent with the provisions of this chapter, shall be held to apply to the Supervisor of Tax Collection of Garrett County, who, as to his or her powers, rights, duties and liabilities, both civil and criminal, and those of his or her bond or bondsmen, shall be in all respects on a footing with the state and county collectors, except as herein provided.
(1986 Code, § 110-22) (P.L.L.,1888, Art. 12, § 62; 1930, § 119; 1957 Code, § 104; 1890, Ch. 566, § 611; Am. by Md. H.B. 391, passed 3-6-2001)