Allegany County, MD
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2023-10-19
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Part II: General Legislation
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Chapter 492 Taxation
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Article III Property Tax Collection Fee
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrator
- Ch 9 Agricultural Land Preservation Advisory Board
- Ch 16 Attorney, State's
- Ch 23 Boundary Lines
- Ch 31 Classified Service
- Ch 38 Commissioners
- Ch 44 Commission for Women
- Ch 52 Compensation for Public Officials
- Ch 73 Court, Circuit
- Ch 86 Election Districts and Precincts
- Ch 91 Employee Relations
- Ch 98 Ethics for Public Officials
- Ch 101 Finance Director
- Ch 109 Health Advisory Board
- Ch 127 LaVale Sanitary District
- Ch 131 LaVale Zoning District
- Ch 135 Law Enforcement Officers
- Ch 140 Nursing Homes
- Ch 146 Public Safety
- Ch 160 Sheriff
- Ch 166 Taxing Areas, Special
- Ch 173 Upper Potomac River District
- Ch 178 Water Commission
- Ch 184 Witnesses, State's
- Part II: General Legislation
- Ch 210 Agricultural Land Preservation
- Ch 219 Amusement Devices
- Ch 225 Animals
- Ch 255 Building Construction
- Ch 275 Drugs, Synthetic
- Ch 300 Economic Development Incentive Program
- Ch 325 Floodplain Management
- Ch 333 Gaming, Paper
- Ch 342 Hawkers and Peddlers
- Ch 354 Junk Abatement
- Ch 360 Land Development
- Ch 375 Livability Code
- Ch 383 Motion-Picture Exhibitions
- Ch 394 Natural Gas
- Ch 400 Nuisances
- Ch 415 Plumbing
- Ch 446 Salvage Yards
- Ch 461 Streets, Roads and Sidewalks
- Ch 475 Structures, Unsafe
- Ch 487 Tattoo and Body Art Establishments
- Ch 492 Taxation
- Ch 492 Art III Property Tax Collection Fee
- § 492-13 Definitions.
- § 492-14 Fee imposed.
- Ch 501 Trailer Camps, Junkyards and Dumps
- Ch 512 Utility Use Regulations
- Ch 520 Vehicles and Traffic
- Ch 535 Wastewater Treatment
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 1-20-1993 by Bill No. 1-93, effective 3-6-1993 (Ch. 182, Art. III, of the 1984 Code)]
As used in this article, the following terms shall have the
meanings indicated:
Any municipal corporation or other public or quasi-public
corporation that imposes a tax of any kind which is or may become
a lien on real property.
Whenever the County enters into an arrangement by which the
County undertakes to collect, as part of a tax sale held by the County,
taxes imposed by any other taxing agency which are a lien on the property
to be sold, a collection fee in the amount of 3% of the taxes to be
collected for that agency shall be imposed and shall be borne by the
delinquent taxpayer; provided, however, that the County shall not
collect this fee in those instances where the County otherwise acts
as the collecting agency for the property taxes imposed by the other
taxing agency.[1]
