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Worcester County, MD
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2023-12-19
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Taxation and Revenue Article
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Title TR1 Taxation
General Provisions Article
Ttl GP1
Enactment Provisions
Ttl GP2
Rules of Interpretation
Ttl GP3
Curative Laws
Ttl GP4
Revision of Code
Ttl GP5
Civil Infractions
Building Regulations Article
Ttl BR1
General Provisions
Ttl BR2
Construction Regulations
Ttl BR3
Property Maintenance Standards
County Government Article
Ttl CG1
General Provisions
Ttl CG2
County Commissioners
Ttl CG3
Civil Divisions
Ttl CG4
General Administration
Ttl CG5
Ethics
Ttl CG6
Other County Commissions
Courts and Judicial Proceedings Article
Ttl CJ1
Circuit Court
Ttl CJ2
Orphan's Court
Ttl CJ3
Other Judicial Officers
Ttl CJ4
State's Attorney
Criminal Law Article
Ttl CL1
Crimes and Punishments
Natural Resources Article
Sbt NR1:I
Stormwater Management
Sbt NR1:II
Erosion and Sediment Control
Sbt NR1:III
Agricultural Land Preservation
Sbt NR1:IV
Forest Conservation
Sbt NR2:I
Bodies of Water
Sbt NR2:II
Water Conservation
Sbt NR3:I
Atlantic Coastal Bays Critical Area
Sbt NR3:II
Chesapeake Bay Critical Area
Public Health Article
Ttl PH1
Health-Related Nuisances
Ttl PH2
Health Care
Ttl PH3
(Reserved)
Public Safety Article
Ttl PS1
Fire
Ttl PS2
Animals
Ttl PS3
Vehicular Safety
Ttl PS4
General Safety Laws
Ttl PS5
Prisoners
Ttl PS6
Emergency Services
Ttl PS7
Law Enforcement Officers
Public Works Article
Ttl PW1
Roads and Streets
Ttl PW2
Solid Waste
Ttl PW3
Drainage and Conservation
Ttl PW4
Miscellaneous Public Works Projects
Ttl PW5
Water and Sewers
Taxation and Revenue Article
Ttl TR1
Taxation
Ttl TR1 Sbt I
County Treasurer
§ TR 1-101
Finance Officer to serve as Treasurer.
§ TR 1-102
Duties as collector and custodian of taxes.
§ TR 1-103
Surety bond.
§ TR 1-104
Treasurer's records.
§ TR 1-105
Disposition of receipts.
§ TR 1-106
Applicability of Public General Laws.
Ttl TR1 Sbt II
Property Tax Levy and Collection
§ TR 1-201
Tax levy.
§ TR 1-202
Taxable year; dates of finality.
§ TR 1-203
Delivery of tax bills.
§ TR 1-204
When taxes are deemed to be in arrears; notice to delinquent taxpayers.
§ TR 1-205
Collections in tax districts.
§ TR 1-206
Priority of tax payments.
§ TR 1-207
Tax sales.
§ TR 1-208
Personal property tax liability fee.
§ TR 1-209
Discount for early payment of property taxes.
§ TR 1-210
Homestead property tax credit.
Ttl TR1 Sbt III
Property Tax Exemptions and Adjustments
§ TR 1-301
Exemptions for manufacturing.
§ TR 1-302
Exemptions for research and development.
§ TR 1-303
Brownfields sites tax incentives.
Ttl TR1 Sbt IV
(Reserved)
Ttl TR1 Sbt V
(Reserved)
Ttl TR1 Sbt VI
Hotel Rental Tax
§ TR 1-601
General provisions.
Ttl TR1 Sbt VII
Recordation Tax
§ TR 1-701
Imposition and rate of tax.
Ttl TR1 Sbt VIII
County Transfer Tax
§ TR 1-801
Imposition, rate and collection of tax.
Ttl TR1 Sbt IX
Food and Beverage Sales Tax
§ TR 1-901
General provisions.
Ttl TR2
Licenses and Permits
Zoning and Subdivision Control Article
Sbt ZS1:I
General Provisions
Sbt ZS1:II
Primary District Regulations
Sbt ZS1:III
Supplementary Districts and District Regulations
Sbt ZS2:I
General Provisions
Sbt ZS2:II
Control, Enforcement and Penalties
Sbt ZS2:III
Plat Procedures for Minor Subdivisions
Sbt ZS2:IV
Plat Procedures for Major Subdivisions
Sbt ZS2:V
Standards
Sbt ZS3:I
Outdoor Advertising
Sbt ZS4:I
Overlay Zones
Appendixes
Apx A-MM
Appendixes
Apx NN
Bond Authorization for Financing a Portion of the Cost of Construction and Equipping of a New Showell Elementary School
Apx OO
Bond Authorization for Financing Installation of a New Turf Athletic Field and Track at Stephen Decatur High School
Apx PP
Bond Authorization for Financing Completion of the Central Landfill Site Cell No. 5 Construction Project
Apx QQ
Bond Authorization for Financing Portion of Cost of Engineering, Designing, Constructing and Equipping Phase 2 Improvements to Worcester County Jail
Apx RR
Bond Authorization for Financing New Public Safety Logistical Storage Facility
Apx SS
Bond Authorization for Financing Addition to Stephen Decatur Middle School
Apx TT
Bond Authorization for Refunding Correctional Officers Retirement System Pension Contribution Refunding Bonds, 2013 Series
Apx UU
Bond Authorization for Refunding Consolidated Public Improvement Bonds, 2014 Series
Apx VV
Bond Authorization for Refunding Consolidated Public Improvement Bonds, 2015 Series a
Disposition List
Ch DL
Disposition List
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Title TR1
Taxation
[HISTORY: Adopted by the Board of County Commissioners of Worcester County
8-25-1981
by Bill No. 81-5 as Title 1 of the Taxation and Revenue Article of the 1981 Code. Amendments noted where applicable.]
SUBTITLE I
County Treasurer
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§ TR 1-101
Finance Officer to serve as Treasurer.
chevron_right
§ TR 1-102
Duties as collector and custodian of taxes.
chevron_right
§ TR 1-103
Surety bond.
chevron_right
§ TR 1-104
Treasurer's records.
chevron_right
§ TR 1-105
Disposition of receipts.
chevron_right
§ TR 1-106
Applicability of Public General Laws.
chevron_right
SUBTITLE II
Property Tax Levy and Collection
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§ TR 1-201
Tax levy.
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§ TR 1-202
Taxable year; dates of finality.
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§ TR 1-203
Delivery of tax bills.
chevron_right
§ TR 1-204
When taxes are deemed to be in arrears; notice to delinquent taxpayers.
chevron_right
§ TR 1-205
Collections in tax districts.
chevron_right
§ TR 1-206
Priority of tax payments.
chevron_right
§ TR 1-207
Tax sales.
chevron_right
§ TR 1-208
Personal property tax liability fee.
chevron_right
§ TR 1-209
Discount for early payment of property taxes.
chevron_right
§ TR 1-210
Homestead property tax credit.
chevron_right
SUBTITLE III
Property Tax Exemptions and Adjustments
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§ TR 1-301
Exemptions for manufacturing.
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§ TR 1-302
Exemptions for research and development.
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§ TR 1-303
Brownfields sites tax incentives.
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SUBTITLE IV
(Reserved)
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SUBTITLE V
(Reserved)
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SUBTITLE VI
Hotel Rental Tax
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§ TR 1-601
General provisions.
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SUBTITLE VII
Recordation Tax
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§ TR 1-701
Imposition and rate of tax.
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SUBTITLE VIII
County Transfer Tax
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§ TR 1-801
Imposition, rate and collection of tax.
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SUBTITLE IX
Food and Beverage Sales Tax
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§ TR 1-901
General provisions.
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