Allegany County, MD
 
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Table of Contents
Table of Contents
[HISTORY: Adopted and amended as indicated in text (Ch. 26 of the 1984 Code).]
GENERAL REFERENCES
Administrator — See Ch. 5.
Commissioners — See Ch. 38.

§ 101-1 Duties; examination and review of books and papers.

[P.L.L., 1888, Art. 1, sec. 41; 1930, sec. 112; 1955 Code, sec. 87; 1872, ch. 94; 1898, ch. 516; 1902, ch. 413, sec. 41; 1910, ch. 115, sec. 41 (p. 495); 1961, ch. 350, sec. 87; 1971, ch. 319, sec. 71]
A. 
Office duties. There shall be a County Finance Director whose duty it shall be to supervise and assist in the operation of the County Finance Department in accordance with the Uniform System of Accounts of Maryland; to prepare all official financial and accounting reports of the various departments of the State of Maryland; to maintain accurate, current and adequate records of all revenues and expenditures of the County; to supervise and maintain payroll records, including all records of deductions for social security, federal and state income taxes, state pension and group insurance benefits; to maintain complete, accurate and current records of all state and County revenues; to supervise and maintain financial records of all patients in local institutions; to supervise, prepare and maintain accurate and current records of all County finances for use in connection with the preparation of the annual levy and quarterly and annual reports; to supervise the preparation of input data for the processing of payroll, accounts payable, etc., on the computer; to present necessary accounting records to the County Commissioners and Grand Jury or taxpayers of the County for examination; to invest revenue in United States Treasury bills and certificates of deposit, scheduling maturity dates to correspond to County needs; to maintain personnel files with current record of vacation and sick leave and overtime for each County department and individual under classified service; and to perform any and all functions necessary to operate the Finance Department.
B. 
Books and papers. All books, documents and papers belonging to the Finance Director's office shall be the property and records of Allegany County and shall at all times be subject to the examination of the County Commissioners and of the Grand Jury or of any taxpayer of said County.[1]
[Amended 6-8-2000 by Bill No. 2-00, effective 7-23-2000]
[1]
Editor's Note: Original Sections 67, Election; term; removal; bond [P.L.L., 1888, Art. 1, sec. 39; 1930, sec. 108; 1955 Code, sec. 83; 1872, ch. 94; 1892, ch. 317, sec. 39; 1898, ch. 516; 1902, ch. 413, sec. 39; 1910, ch. 115, sec, 39 (p. 493); 1929, ch. 388]; 68, Interest in claims, contracts [P.L.L., 1930, Art. 1, sec. 109; 1955 Code, sec. 84; 1892, ch. 317, sec. 39A; 1910, ch. 115, sec. 39A (p. 494)]; 69, Office; office hours [P.L.L., 1930, Art. 1, sec. 110; 1955 Code, sec. 85; 1892, ch. 317, sec. 39B; 1910, ch. 115, sec. 39B (p. 494); 1963, ch. 78]; and 70, Surety bond [P.L.L., 1888, Art. 1, sec. 40; 1930, sec. 111; 1955 Code, sec. 86; 1872, ch. 94; 1902, ch. 413, sec. 40; 1910, ch. 115, sec. 40 (p. 494); 1961, ch. 350, sec. 86; 1970, ch. 6, sec. 70], all of which sections immediately preceded this section, were repealed 1-15-1982 by Bill No. 13-81, effective 3-31-1983.
C. 
Director of Finance. In accordance with the provision of all applicable laws, rules and regulations, there shall be appointed a Director of Finance for Allegany County who shall exercise all of the powers, duties, and responsibilities of the County Finance Director as provided for herein.
[Added 12-19-1996 by Bill No. 4-96, effective 2-2-1997]

§ 101-2 Deposits and withdrawals.

[P.L.L., 1930, Art. 1, sec. 113; 1955 Code, sec. 88; 1910, ch. 115, sec. 41A (p. 496); 1961, ch. 350, sec. 88; 1972, ch. 319, sec. 72; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982[1]]
All money received by the Finance Director shall immediately, or as soon as possible, be deposited in such banks to the credit of the County Commissioners of Allegany County as the County Commissioners shall direct, and no money shall be drawn from said banks except by check, draft or warrant of the County Commissioners, signed by the President of the County Commissioners and the Finance Director, and endorsed by the person to whom it is drawn. The Finance Director shall make no payments in money, except by check, warrant or draft as aforesaid.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 101-3 Annual report.

[P.L.L., 1930, Art. 1, sec. 114; 1955 Code, sec. 89; 1912, ch. 33; 1961, ch. 350, sec. 89; 1971, ch. 319, sec. 73]
It shall be the duty of the County Finance Director to make annual reports to the County Commissioners of Allegany County, showing fully his revenues and expenditures and the financial condition of the County as disclosed by his official books and records. Said reports shall be made upon completion of the annual audit by a certified public accountant.[1]
[1]
Editor's Note: Original Section 74, Charges against treasurer; removal [P.L.L., 1930, Art. 1, sec. 115; 1955 Code, sec. 90; 1892, ch. 317, sec. 39B], which immediately followed this section, was repealed 1-15-1982 by Bill No. 13-81, effective 3-31-1983.

§ 101-4 Position of Treasurer abolished.

[P.L.L., 1888, Art. 1, sec. 42; 1930, sec. 116; 1955 Code, sec. 91; 1872, ch. 94; 1898, ch. 179, sec. 42; 1900, ch. 612; 1902, ch. 413, sec. 42; 1910, ch. 115, sec. 42 (p. 493); 1957, ch. 833, sec. 91; 1970, ch. 16, sec. 75; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982]
The position of Treasurer in Allegany County is abolished, and all powers, duties and responsibilities that the Treasurer had pursuant to the Code of Public Local Laws of Allegany County, 1963 Edition and 1973 Supplement, are now the duties and responsibilities of the Finance Director for Allegany County.

§ 101-5 Collection of taxes.

[P.L.L., 1930, Art. 1, sec. 117; 1955 Code, sec. 92; 1898, ch. 179, sec. 42A; 1900, ch. 534; 1910, ch. 115, sec. 42A (p. 497); 1912, ch. 456; 1914, ch. 358; 1918, ch. 164; 1922, ch. 8; 1924, ch. 73; 1927, ch. 423; 1933, ch. 144; 1935, ch. 95; 1939, ch. 61; 1943, ch. 407; 1945, ch. 780; 1947, ch. 614; 1957, ch. 833, sec. 92; 1961, ch. 518, secs. 92(d), (e), (f) and (g); 1970, ch. 16, sec. 76; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982]
A. 
Maintenance of office. For the purpose of facilitating the collection of County and state taxes in Allegany County, the County Commissioners of Allegany County shall maintain, for the use of the Finance Director, a central office for the collection of taxes, which office shall be maintained and equipped at the expense of the County Commissioners of Allegany County. The County Commissioners shall be responsible for all expenses of the office, including the printing and mailing of bills and the purchase and rental of equipment, and the Finance Director shall not be required to bear any expenses incident to the operation of the office. The County Commissioners are authorized to appoint such clerical personnel for the office as may, in their discretion, seem necessary and to provide for the payment of the salaries of the clerical personnel.
B. 
Clerical assistants. Any clerical assistants appointed pursuant to Subsection A hereto are under the supervision and direction of the Finance Director and, in the absence of the Finance Director, shall perform all of the duties that the Finance Director has in his capacity as a collector of taxes.
C. 
Surety bonds. The County Commissioners are authorized to provide a public employee blanket bond for such purposes and in such amounts as may, in their discretion, seem necessary to adequately cover the County funds handled in the Finance Director's office by all clerical employees in the office.

§ 101-6 Disposition of taxes collected; report.

[P.L.L., 1930, Art. 1, sec. 118; 1955 Code, sec. 93; 1898, ch. 179, sec. 42B; 1910, ch. 115, sec. 42B (p. 498); 1957, ch. 833, sec. 93; 1961, ch. 782; 1971, ch. 319, sec. 77; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82; effective 9-30-1982]
It shall be the duty of the Finance Director to collect all state and County taxes placed in his hands for collection by the County Commissioners of Allegany County and, as to the state taxes, to pay over the same to the Treasurer of the State of Maryland as is now or may be hereafter required by law, and he shall make to the County Commissioners a full and complete return, under oath, of the state and County taxes collected by him, of the whole amount of taxes placed in his hands for collection from the state and County and also an alphabetical list of all delinquent taxpayers in each election district and the sum due by each, which list the County Commissioners are authorized to have printed in at least one newspaper published in said County. On failure to pay over to the Treasurer of the state all taxes collected by him, his bond shall be liable for the same, and the County Commissioners and the State of Maryland may cause suit to be brought for the County and state taxes, respectively, so in arrears on the bond given as hereinbefore required.[1]
[1]
Editor's Note: Former § 26-7, Annual tax levy, as amended, was repealed 6-14-2001 by Bill No. 5-01, effective 6-14-2001. Original Section 79, Manufacturers' tax exemption; new industries (1955 Code, sec. 95; 1931, ch. 7; 1947, ch. 617; 1951, ch. 449; 1959, ch. 500), which immediately followed this section, was repealed 12-19-1980 by Bill No. 7-80, effective 2-2-1981.

§ 101-7 Tax exemption for senior citizens.

[1957, ch. 63, sec. 95B[1]]
Every person seeking to have his residential property exempted from said taxes shall first make application to said County Commissioners, in writing, setting forth thereon his name, age, place of residence, total income from all sources for the next preceding year, total consecutive years of residence in said Allegany County next preceding the date of said application and the source of ownership of the residential property sought to be exempted hereunder. Said application shall be accompanied by an affidavit of the person making said application certifying to the truth of the application's content, and said application shall be submitted to said County Commissioners at least 21 calendar days before the date of finality for real property ownership in Allegany County of the year for which said exemption, if granted hereunder, would apply. Thereupon, said County Commissioners shall read and consider each of said applications and shall approve or disapprove same prior to said date of finality.
[1]
Editor's Note: Ch. 63 of 1957, as amended by ch. 502 of 1959, added secs. 95A and 95B to the 1955 Edition of the Code of Public Local Laws of Allegany County to provide a tax exemption for persons over 65 years of age. Section 95A was repealed by ch. 883 of 1963, which enacted a new section 12C in Article 81 of the State Code to deal with this subject on a statewide basis. However and probably by inadvertence, ch. 883 of 1963 did not repeal section 95B. Section 95B is here set forth, although under the statewide law it can have only procedural effect.

§ 101-8 Payment of tax by note or other obligation secured by confessed judgment.

[1955 Code, sec. 96; 1931, ch. 23]
A. 
Application; acceptance. The County Commissioners of Allegany County are hereby empowered and authorized, when in their opinion the public good and general welfare so requires, upon application and fulfillment of the requirements hereinafter contained, to accept, in lieu of and in place of the immediate and present payment of taxes, a note or other obligation secured by a confessed judgment as hereinafter provided in an amount equal to all County taxes and interest and penalties thereon then due said County from any person, firm or corporation engaged in any business or industry in Allegany County and usually employing not less than 50 employees. Before said note or other obligation secured by a confessed judgment shall be accepted and received by said County Commissioners of Allegany County, the applicant shall file with said County Commissioners of Allegany County a statement, under oath, showing for what reason it is desired to give said note or other obligation secured by a confessed judgment in lieu of the present and immediate payment of the County taxes of said person, firm or corporation and shall set out any and all liens by mortgage, bonds, judgment or otherwise which stand against the property upon which the assessment for County taxes is made, together with a waiver of any and all rights of lien against said property, so that said note or other obligation and confessed judgment may retain a right of priority against any such liens, and thereupon said County Commissioners of Allegany County shall refer said statement to its attorney for the purpose of verifying the matters therein contained, and upon the written verification by said attorney of the matters contained in said statement, the County Commissioners of Allegany County, in lieu of the present and immediate payment of said taxes, interest and penalty, may accept a note or other obligation secured by confessed judgment as hereinafter provided.
B. 
Requirements. Said note shall provide for the payment of said amount of money at such time as said County Commissioners may elect, but in no event to be for a term of more than four years, and said confessed judgment shall contain a stay of execution for a like term as said note and shall provide for the payment semiannually of interest at the rate of 6% per annum and shall be conditioned that, upon the failure to pay said interest when and as the same may become due, said stay of execution shall cease and determine and execution and collection thereon immediately obtained. Said note and confessed judgment shall also contain a certificate of waiver from any and all liens as aforesaid then standing against the property of said applicant, with a provision that said confessed judgment shall take precedence over any and all liens so that the same shall retain the same right of priority as said County taxes then has.
C. 
Commissions and costs. Before the acceptance by said County Commissioners of said note or other obligation and confessed judgment, said applicant shall pay to said County Commissioners a sum equal to the amount of commissions payable to the Tax Collector of the district in which the property of the applicant is located and such other costs as may be incurred by said County Commissioners in investigating the statements contained in the application and recording any and all paper writing in connection with the same, and said commissions shall be paid to the Tax Collector of such district in the same manner as other commissions for the collection of County taxes are paid, and upon the acceptance of said note or obligation and confessed judgment and payments as aforesaid, the Tax Collector of the district in which said property is located, together with the surety upon his bond, shall be released from the collection of such County taxes. The amount of commissions paid as aforesaid shall be deducted from the amount of taxes in computing the amount for which said note or obligation and confessed judgment shall be made. Said applicant shall at all times keep said property insured against fire, and in default of the same, execution may issue as in any other default.
D. 
Acknowledgment; filing. Said note and confessed judgment and waiver of liens shall be duly signed by the person or persons legally entitled to sign the same and shall be acknowledged in the same manner and before officers who are authorized to take acknowledgments of deeds. Upon the acceptance by said County Commissioners of said note or obligation and confessed judgment and waiver of liens, said waiver of liens and confessed judgment shall be filed with the Clerk of the Circuit Court for Allegany County the same as other confessed judgments are recorded.
E. 
Disposition of note or obligation. The County Commissioners are hereby authorized and empowered to endorse and assign or otherwise dispose of said note or obligation and confessed judgment, either in whole or in parts, and if in whole, at maturity or upon default, said County Commissioners shall pay to the holder thereof the amount then due and collect said amount from the maker thereof, and in the event that said note or obligation shall be disposed of by said County Commissioners in parts and default shall occur upon any of said parts, then, at the request of the holder of any part, any and all parts shall become due and payable by said County Commissioners to the holder thereof, and the County Commissioners of Allegany County shall thereupon enforce the payment of the total amount then due by execution and collection as herein provided.[1]
[1]
Editor's Note: Former § 26-10, Tax exemption for manufacturing, derived from 1955 Code, sec. 97, 1953, ch. 18; 1955, ch. 461; 1966, ch. 540, as amended 2-19-1980 by Bill No. 7-80, was repealed 8-19-1983 by Bill No. 5-83.

§ 101-9 Notice of tax levy; preparation of bills.

[P.L.L., 1930, Art. 1, sec. 120; 1955 Code, sec. 98; 1902, ch. 413, sec. 43A; 1910, ch. 115, sec. 43A (p. 499); 1912, ch. 183, sec. 43A; 1927, ch. 433, sec. 43A; 1963, ch. 150, sec. 98; 1971, ch. 319, sec. 83; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982; 12-19-1996 by Bill No. 5-96, effective 2-2-1997]
It shall be the duty of the County Commissioners, as soon as the annual levy shall have been made, to give public notice thereof by an advertisement inserted in a newspaper published in said County and for the Finance Director to prepare the bills of each taxpayer, and on application, he shall forward the bill by mail or deliver the same to the person or corporation to whom the property included in such bill is assessed.

§ 101-10 Recovery of unpaid tax.

[P.L.L., 1930, Art. 1, sec. 121; 1955 Code, sec. 99; 1902, ch. 413, sec. 43B; 1910, ch. 115, sec. 43B (p. 500); 1912, ch. 183, sec. 43B; 1927, ch. 433, sec. 43B; 1950, ch. 95; 1963, ch. 150, sec. 99; 1965, ch. 123; 1971, ch. 319, sec. 84; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982[1]]
The Finance Director in accordance with state law shall be authorized to enforce the payment of all taxes remaining unpaid on the first day of July in the year following the levy thereof at any time after said first day of July succeeding the levy.[2]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[2]
Editor's Note: The following original sections, which immediately followed this section, were deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I): § 26-13, Limitations on contest of tax sales, § 26-14, Procedure for recovery of unpaid tax; liability of Comptroller, § 26-15, Sale of delinquent property, § 26-16, Sale of real estate, § 26-17, Ratification of sale; errors, § 26-18, Recovery of costs, § 26-19, Suspension of sale, § 26-20, Description of owners, § 26-21, Redemption of property, § 26-22, Conveyance of deed to heirs upon death of purchaser, and § 26-23, Execution of deed by special agent.

§ 101-11 Collection contracts.

[Added 3-31-1975 by Bill No. 9-75; effective 5-15-1975; amended 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982[1]]
The Finance Director is authorized to enter into collection contracts with any duly licensed and authorized financial institution for the collection of real estate taxes during the period in which a discount is allowed on the amount of the tax due. All collection contracts entered into between the Finance Director and any collection agency shall be subject to the approval of the County Commissioners and in accordance with state law.[2]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[2]
Editor's Note: Original Section 96, Tax collections and supplementary assessments [P.L.L., 1930, Art. 1, sec. 123; 1955 Code, sec. 111; 1902, ch. 413, sec. 43E; 1910, ch. 115, sec. 43E (p. 502); 1912, ch. 183, sec. 43E; 1957, ch. 833, sec. 111; 1965; ch. 125; 1971, ch. 319, sec. 96], which immediately preceded this section, was repealed 3-31-1975 by Bill No. 9-75, effective 5-15-1975.

§ 101-12 Adjustment of taxes and water rates upon date of sale.

[1955 Code, sec. 112; 1939, ch. 144; 1966, ch. 36; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982]
Whenever a sale of either real or personal property located in Allegany County shall be made by any trustee, receiver, mortgagee, sheriff, constable, executor, administrator or other ministerial officer under judicial process or otherwise, all state, County and municipal taxes and water rents for the fiscal year in which said sale has been made shall be adjusted between the vendor and the vendee as of the date of said sale, and the vendor shall pay and be responsible for that portion of the same which shall be accrued in that part of the fiscal year preceding the date of said sale, and the vendee shall be responsible for and shall pay that portion of the same accruing for that portion of the fiscal year subsequent to the date of said sale. In all public advertisements of said property, there shall be incorporated therein a statement to the effect that all state, County and municipal taxes and water rents for the fiscal year shall be adjusted as of the day of sale.[1]
[1]
Editor's Note: Original Section 98, Arrival tax on trailers [1959, ch. 505], which immediately followed this section, was repealed by ch. 126, 1965.