[Adopted by Ord. No. 92-09]
[Amended 9-11-2007 by Ord. No. 07-20]
A.
Designation. The County Administrator is the Collector
of Taxes for Queen Anne's County, appointed under § 4-101
of the Tax-Property Article of the Annotated Code of Maryland, and
shall exercise the powers and duties of a Collector under the provisions
of the Tax-Property Article.
B.
Oath; bond. Before taking office, the Collector of Taxes shall take the oath required by Article I, § 9, of the Maryland Constitution and shall execute a bond in the penalty of not less than $25,000 to the State of Maryland.
C.
Vacancy.
(1)
In case of a vacancy in the office of Tax Collector
by death, discharge, failure to qualify, refusal to serve, resignation,
or otherwise, the County Commissioners shall appoint a person to serve
as Collector of Taxes for the County.
(2)
On the appointment and qualification of a person under
the preceding subsection, the person appointed has the powers and
duties vested by law in the Collector until the appointment of a new
collector for the County.
(3)
On the appointment and qualification of a new County
Administrator, the County Administrator immediately has the powers
and duties of Collector.
[Added 10-18-2003 by Ord. No. 03-15]
A.
Tax sales
under the provisions of the Tax-Property Article of the Annotated
Code of Maryland shall be conducted on the third Tuesday of May in
each year and shall be continued from day-to-day until completed.
B.
Notwithstanding
the foregoing, the tax sale to be conducted in calendar year 2020
shall be postponed and the Collector of Taxes shall sell all properties
on which the tax is in arrears on the regularly scheduled tax sale
in 2021.
[Added 7-14-2020 by Ord. No. 20-10]
