Sec. 20-38A. Consent to state right of recovery.

   The Director of Finance may consent to recording in the County land records of a notice of the State's right of recovery, subject to the approval of the County Council, when required as a condition of a capital grant by the State to the County, or to a lessee or sublessee of the County, to improve property owned by the County. (2000 L.M.C., ch. 24, § 1.)

Sec. 20-39. Director designated treasurer and collector of taxes.

   The director of finance shall henceforth have all the powers and duties of the treasurer of the county and collector of taxes. (1986 L.M.C., ch. 37, § 2.)

   Editor’s note—See County Attorney Opinion dated 1/8/08 regarding collection of debts owed to the County.

Sec. 20-40. Agent to assist director when acting as registrar of bonds, etc.

   Whenever it shall be in the best interests of the county, the county executive is authorized and empowered to designate an agent or agents to assist the director of finance acting in his capacity of registrar for the principal or interest of any issue of bonds, notes or obligations of the county, whether issued or to be issued, for which the director has been or may be named as registrar by any resolution or resolutions of the county council authorizing the issuance or sale of such bonds, notes or obligations. The terms and conditions of the appointment of such agent or agents shall be fixed by the county executive; provided, that such agent or agents shall in all cases be a national bank or shall be a bank and trust company regularly engaged in business in the state, and such national bank or bank and trust company shall have capital and surplus amounting to at least three million dollars ($3,000,000.00). (1986 L.M.C., ch. 37, § 2.)

Sec. 20-41. Collection of taxes and special assessments; receipt of and responsibility for money; service charge for dishonored checks or drafts.

   The director of finance shall collect all taxes and special assessments levied by the county council, and such other taxes and assessments the collection of which may by the Charter or public general or local law be charged to the department of finance. The director of finance shall receive all money paid to the county from any source. The director of finance shall not be responsible for money paid to persons or officials not under the director’s direction or control, until such moneys have been properly transferred to the director of finance or someone designated by the director for receipt of such funds.

   When any check or draft tendered to Montgomery County in payment of any tax, fee, charge, penalty, interest, or fine due the county is dishonored by a bank, a service charge of ten dollars ($10.00) or such other reasonable amount as may be established by executive regulation, adopted by the county executive under method (3) of section 2A-15 of this Code, shall be imposed and added to the amount due and owing. The director may require that the total amount due, including the service charge, be paid in cash, certified check or money order. (1986 L.M.C., ch. 37, § 2.)

   Editor’s note—See County Attorney Opinion dated 6/3/08 discussing public purpose funds and non-public purpose funds.

Sec. 20-41A. Tax information; Review and challenge of inaccurate property tax assessments.

   The Director of Finance or designee must:

   (a)   advise County residents and taxpayers generally of their rights under State and County tax laws; and

   (b)   protect the public interest by acting on behalf of the taxpayers and the County to:

      (1)   intervene in tax and assessment proceedings before administrative agencies and the courts;

      (2)   appeal decisions in tax and assessment proceedings; and

      (3)   take any other action permitted by law to review and challenge inaccurate property tax assessments. (1993 L.M.C., ch. 44, § 1.)

Sec. 20-42. Disbursements generally.

   The director of finance shall make disbursements of county moneys in accordance with provisions of the laws of the state, the Charter of the county, the public local laws of the county, and the appropriations duly authorized by the council. The director of finance shall designate other persons in the department of finance who may disburse county money under his direction and during his absence. He shall keep the county executive informed as to all such persons so designated, and shall withdraw such authority upon request of the county executive. (1986 L.M.C., ch. 37, § 2.)

Sec. 20-42A. Spending Disclosure.

   (a)   Definitions. In this Section, the following words have the meaning indicated:

      Payee means any person who receives an aggregate payment of $25,000 or more from the County in any fiscal year, except:

      (1)   a County employee with respect to salary or benefits; and

      (2)   a County retiree with respect to a County retirement pension.

      Payment includes any County funds transferred to a contractor, grantee, or loan recipient.

      Searchable website means a series of web pages on the World Wide Web that displays County payment data in a searchable form.

   (b)   The Chief Administrative Officer must develop and operate a searchable website accessible to the public at no cost that includes the:

      (1)   name of each payee;

      (2)   location of each payee by postal zip code;

      (3)   amount of total payments for each fiscal year; and

      (4)   name of the County department or office making the payment.

   (c)   The searchable website must permit the user to search data for each fiscal year by the following fields:

      (1)   payee:

      (2)   department or office making the payment; and

      (3)   postal zip code of a payee.

   (d)   This Section does not require the disclosure of any information that is confidential under State or Federal law. (2009 L.M.C., ch. 3, § 1.)

   Editor’s note—2009 L.M.C., ch. 2, states: This Act takes effect on September 1, 2010 and applies to payments made in or after Fiscal Year 2011.