[Adopted P.L.L., 1930, Art. 21; amended 1900, ch. 619; 1904, ch. 656; 1959, ch. 788; 1963, ch. 825; 1977, ch. 514]
The County Finance Officer shall be the collector of all state taxes and County taxes levied for or within the County or that may be placed in his hands for collection. He shall receive and collect all state and County taxes levied and put in his hands for collection, and all money which may be due the County, with full power to enforce the payment of the same by sale or otherwise and to convey title to any real or personal estate sold by him for the payment of state and County taxes, in the same manner as prescribed by law. The Finance Officer shall be present at all meetings of the County Council and make available for the Council all books, records, accounts and other information which it requests or needs in the transaction of County business, unless the Council specifically excuses the attendance of the Finance Officer from a designated meeting.
[1]
Editor's Note: Chapter 100, 1935, added new §§ 78A and 78B to Article 21 of the 1930 Edition of the Code of Public Local Laws of Maryland, concerning the collection of taxes on motor vehicles owned by residents of Easton, Oxford, and St. Michaels. The sections were repealed by Ch. 223 of 1976.
[Amended 7-24-2001 by Bill No. 837]
A. 
The Office of Finance shall be administered by the Director of Finance. He shall be a trained business professional with wide and varied experience in the field of finance.
B. 
The Director of Finance has the continuing responsibility and duty of overseeing the Office of Finance, and assisting the County Manager in his capacity as Finance Officer in accordance with the provisions of the Charter.[1]
[1]
Editor's Note: See Sec. 304, County Manager, and Sec. 909, Office of Finance, of the Charter.
Within 60 days after the annual tax levy is made, the Finance Officer shall make a true copy of the assessment list of Talbot County in books supplied by the County Council for the purpose, showing the aggregate assessment of every person, set of persons or corporate institution, as it appears on the assessment books of the County, with the names of owners arranged according to election districts, and alphabetically for each district, and the amount of state and County taxes due and owing by every person, set of persons, or corporate institution; and the books shall be transferred to the office of the Finance Officer, who shall place thereon all credits, whether for money received, transfers, insolvencies, discounts or abatements; and it shall also be the duty of the said Finance Officer to keep a full and fair cash account, showing all sums of money received, respectively, and showing all sums of money paid out by him, either to the County Council or to the Treasurer of Maryland.
All books, documents and papers pertaining to the office of the Finance Officer shall be the property and records of Talbot County, and shall be kept in his office, and at all times be subject to the examination of the County Council, the grand jury of Talbot County and any taxpayer or taxpayers of the County; and all of the books, documents and papers, accounts, credits and deposits belonging to the office or in the custody of the Finance Officer shall be delivered up and transferred by him to his successor in office.
The Finance Officer, at least once in every two weeks, shall deposit in a bank or banks in Talbot County all taxes received or collected by him as Collector of State Taxes. The portion due Talbot County shall be deposited on the credit of the County Council of Talbot County. The Finance Officer, on or before the first day of January in each and every year, shall forward to the State Treasurer a check for the amount of state taxes as collected by him and the balance of state taxes as collected by him; and the balance of state taxes levied in Talbot County for each year shall be forwarded to the State Treasurer within the time provided by law for the final settlement with the State Treasurer, and he shall receive from the bank or banks a certificate of deposit for each deposit to the credit of the County Council, which he shall deliver to the County Council at its next regular meeting, for which the Council shall give to the Finance Officer a proper receipt or voucher; and the money shall be drawn from the bank or banks only upon the check of the County Council, countersigned by the Finance Officer, in payment of debts and accounts approved and passed by the County Council, and by it ordered to be paid.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Taxes are in arrears on the date set in Md. Code Ann., Tax-Property Art., § 10-102.
Whenever personal property assessed to any person, set of persons or body corporate of Talbot County is about to be sold or removed from the County by that person, set of persons or body corporate, or their agent, executor, administrator, trustees or assigns, the Finance Officer, at any time after the levy of taxes for any year is made by the County Council, may make out a bill for the taxes in the usual form, with an order at the bottom of the bill directing the Sheriff of said County to levy upon the personal property about to be sold or removed from the County, and enforce the payment of the taxes as provided in this article.
If taxes are due and owing upon real and personal property by any taxpayer, the whole of the taxes shall be a lien on the real property, and the real property may be sold to pay the taxes, without regard to the existence of personal property.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The Finance Officer shall collect and account for taxes and provide a bond for his work as provided for tax collectors in Md. Code Ann., Tax-Property Art., Title 4.
All claims for erroneous, insolvent or uncollectible tax bills for which the Finance Officer claims a credit shall be presented to the County Council before or at the time specified for final settlement; and the County Council may not allow credit for erroneous, insolvent or uncollectible taxes unless satisfactory proof be produced under oath that they cannot be collected.
When land or personal property is in the hands of a trustee or trustees, or executor, for sale or otherwise, whether by virtue of a decree of court, under a deed of trust or under the provisions of a will, and the taxes thereon are in arrears under the provisions of this article, the Finance Officer may enforce the payment of the taxes in the same manner as if the land and personal property were not in the hands of a trustee, trustees or executors.
The Finance Officer shall issue, whenever requested, a certified statement over his signature of all taxes assessed, unpaid, and not barred by limitations, and the certificate shall be a bar to the collection or recovery from any purchaser of real estate after the issue of the certificate of any tax or assessment omitted therefrom and which may be a lien upon the real estate mentioned therein. The certificate shall not affect the liability therefor of the person who owned the real estate at the time the tax was levied or at any time after the levy, and before the issue of the certificate; and the Finance Officer shall be responsible to the County for any loss of taxes that may arise from error in the certificate.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The provisions of the Annotated Code of Maryland applicable to collectors of state and county taxes, except when the same are repealed by or are inconsistent with the provisions of this article, shall be held to apply to the Finance Officer of Talbot County, who, as to his powers, rights, duties and liabilities, both civil and criminal, and those of his bond or bondsmen, shall be in all respects in the same position as state and county collectors of taxes, except as herein provided.
[Added 6-15-1982 by Bill No. 172]
A. 
All taxes in arrears after the date set forth in Md. Code Ann., Art. 81, § 48, as the same may be amended from time to time by the General Assembly, shall bear interest from the date set forth in said code section at the rate of 2/3 of 1% for each month or fraction of a month thereafter until paid in full.
B. 
Any County taxes unpaid upon the date described in Subsection A above shall bear a penalty in the amount of 5/6 of 1% for each month or fraction of a month thereafter until paid in full.