[Amended 4-20-1982 by Bill No. 82-4]
(a)
Appointment; compensation. There is hereby
created the position of County Finance Officer, who shall be appointed
by and responsible to the County Commissioners. The Finance Officer
shall be employed and his salary established pursuant to the provisions
of the County personnel rules and regulations. The only salary the
Finance Officer may receive shall be that amount as set by the County
Commissioners. Any other fees or charges collected by the Finance
Officer shall be deposited to the general funds of the County.
(b)
Duties. The Finance Officer shall serve as
County Treasurer and shall perform those duties and exercise those
responsibilities prescribed by law to the County Treasurer. He shall
perform said duties and such additional duties as may be assigned
by the County Commissioners under the direction and supervision of
the County Commissioners or their designated representative.
The Treasurer of Worcester County shall be the collector and
custodian of all state taxes and of all County real and personal property
taxes for whatsoever purposes levied or to be levied for or within
said Worcester County during the term of his office or such taxes
that may be placed in his hands for collection, and he shall have
full power and it shall be his duty to receive and collect all such
state and County taxes levied and so put in his hands for collection
and all moneys which may be due said County with full power to enforce
the payment of the same according to the tax sales laws and other
provisions of the Public General Laws and Public Local Laws of Worcester
County. The Treasurer shall also be the collector and custodian of
such other County funds as may be directed by the County Commissioners.
(a)
Bond required. Said Treasurer, before he enters
upon the duties of his office, shall take an oath before the Clerk
of the Court of Worcester County that he will faithfully perform the
duties of the same, and he shall also execute a bond to the State
of Maryland as may be required by the State of Maryland for the faithful
performance of his duties as Treasurer of Worcester County and shall
also execute a bond to the County Commissioners of Worcester County
in the penalty sum of two hundred fifty thousand dollars for the faithful
performance of his duties as Treasurer of Worcester County, the premiums
on said bonds to be paid for by the County Commissioners, and further
conditioned that he shall well and truly account and be liable for
any and all moneys coming into his possession as Treasurer and Collector
or for which he shall be answerable by law, which bonds shall be secured
by a fidelity or surety company qualified to act as surety or guarantor
under the laws of the State of Maryland and, in the case of the bond
to the County Commissioners, as shall be approved by one of the Judges
of the Circuit Court for Worcester County, and said bond shall thereafter
be recorded in the office of the Clerk of the Court for Worcester
County.
(b)
Failure to qualify. Upon failure of any Treasurer-elect
to execute the bond required and provided for by § TR 1-103(a)
on or before the day upon which he is to take possession of the office
of Treasurer and enter upon the duties thereof, in conformity with
the provisions of this section, the County Commissioners of Worcester
County shall appoint some person eligible and qualified for election
as Treasurer aforesaid as Treasurer and collect during his term in
the place of the one who failed to qualify; and in the case of his
failure to qualify within thirty days, to appoint another, and so
on after every interval of thirty days until a Treasurer shall be
duly qualified.
(c)
Powers of sureties on Treasurer's bonds. In
the event that the bonds of any Treasurer shall become liable to Worcester
County or to the State of Maryland for any unpaid or uncollected taxes,
the sureties on said bonds, after payment to Worcester County or to
the State of Maryland, shall be empowered to enforce the payment of
said taxes in the same manner as said Treasurer could have done.
(a)
Contents. All books and records required to
be kept by the Treasurer under the provisions of the Public General
Laws and Public Local Laws of the State of Maryland shall be kept
in the office of the Treasurer; in addition to the contents of the
tax rolls as required by Article 81 of the Annotated Code of Maryland,
the tax rolls shall show the aggregate assessment of every person,
set of persons or corporate institutions as the same there appears
on the assessment books of said County, with the names of said owners
arranged according to tax districts and alphabetically for each district
and the amount of state and County taxes due and owing by every such
person, set of persons or corporate institution; and the Treasurer
shall place thereon all credits, whether for money received, transfers,
insolvencies, discounts or abatements. It shall also be the duty of
said Treasurer to keep a full and fair cash account, showing all sums
of money received by him, so as to indicate the source whence the
same was received, respectively, and showing all sums of money paid
out by him and such other accounts and records as the County Commissioners
may require in the interests of good accounting.
[Amended 2-17-1998 by Bill No. 98-2]
(b)
Custody of Treasurer's books. All books, documents
and papers pertaining to the County Treasurer's office shall be the
property and records of Worcester County and shall be kept in the
office of the Treasurer and shall at all times be subject to the examination
of the County Commissioners, the Grand Jury of Worcester County and
to any taxpayer or taxpayers of said County during business hours;
and all said books, documents and papers, accounts, credits and deposits
belonging to said Treasurer's office or in the custody of said Treasurer
shall be delivered up and transferred by him to his successor in office
when such successor is duly elected and qualified.
(a)
Prompt deposit required. All receipts of the
Treasurer on behalf of the County shall be promptly deposited in a
national or state bank located in Worcester County or having a branch
or affiliate in Worcester County. All receipts, other than as designated
by the County Commissioners or as may be required by law, shall be
deposited to the credit of the County Commissioners for general fund
purposes; provided, however, that the Treasurer may maintain tax receipts
in a collection account for a period not to exceed thirty days. He
shall remit state taxes as may have been collected to the appropriate
state agency in accordance with public general law.
(b)
Accountability and deposit requirements.
(1)
Annual audit. All County funds entrusted to the Treasurer shall
be the subject of an annual audit by an independent auditor engaged
by the County Commissioners pursuant to Article 19, § 40,
of the Annotated Code of Maryland. The County Commissioners may require
an independent audit of the Treasurer's records at any time.
(2)
Claims for errors and insolvencies. All claims for erroneous,
insolvent or uncollectable tax bills, for which said Treasurer shall
claim a credit, shall be presented to the County Commissioners, but
in no case shall the County Commissioners allow credit for erroneous,
insolvent or uncollectable taxes unless satisfactory proof is produced
under oath that the same cannot be collected.
(3)
Change of Treasurer; collections by successor. In the event
of a change of Treasurer of Worcester County, the incoming Treasurer
shall assume responsibility for the collection of all taxes and other
receivables as shown on the books of the County Treasurer; provided,
however, that the outgoing Treasurer shall in no way be relieved of
liability for any discrepancies existing on the books of the Treasurer
at the time of the change, nor shall the outgoing Treasurer be relieved
of any responsibility for failure to have performed his duties while
in office.
(4)
Time allowed for collection. The Treasurer shall be allowed
two years from the date any taxes become in arrears pursuant to § TR
1-204 of this Title in which to complete collection thereof; and immediately
after the expiration of such two-year period, the County Commissioners
may bring suit against the Treasurer and upon his bond for all taxes
uncollected or unaccounted for to said County Commissioners. The Treasurer
may sell real or personal property at tax sale in accordance with
the applicable provisions of law at any time after said taxes become
in arrears.
(c)
Investments, depositories and security required.
(1)
Depositories; collateral to be given as security. Banks used
as depositories for County funds shall give security in the form of
collateral of one of the following types:
A.
Obligations issued, insured or guaranteed by the United States
Government.
B.
Obligations of the World Bank and Inter-America Development
Bank.
C.
Obligations issued or guaranteed by an agency of the United
States Government.
D.
Federal Deposit Insurance Corporation insurance.
E.
Federal Savings and Loan Insurance Corporation insurance.
F.
Maryland Savings - Share Insurance Corporation insurance.
G.
Obligations of state, County, city or other governmental authorities
and instrumentalities of Maryland, as may be approved by the County
Commissioners.
H.
A surety bond as defined in the Annotated Code of Maryland -
State Finance and Procurement, Section 6-202, as from time to time
amended.
[Added 4-18-2000 by Bill No. 00-3]
(2)
Market value of collateral. The market value of collateral given
as security for deposits of County moneys shall at all times be equal
to not less than one hundred percent of the County moneys on deposit.
(3)
Delivery of collateral. Collateral pledged for County deposits
shall be delivered to a custodian, which may be a federal reserve
bank, a trust company or a state or national bank. The depository
may make changes or substitutions in addition to collateral delivered
to such custodian; provided, however, that the depository at all times
shall maintain the required amount of collateral.
(4)
Investments. The Treasurer shall have the authority, with the
general consent of the County Commissioners, to invest in such bonds,
obligations, accounts and other securities as the County Commissioners
are permitted to invest in by virtue of Article 95, § 22,
of the Annotated Code of Maryland. Such general consent shall be evidenced
in writing.
(5)
Custody of evidence of indebtedness. All bonds, certificates,
notes, securities and other evidences of indebtedness purchased or
obtained by the Treasurer or owned by the County Commissioners of
Worcester County shall be deposited and kept in safe keeping at a
national or state bank or safe deposit company located in the State
of Maryland and shall be subject to draw or removal only by the Treasurer
and one County Commissioner acting jointly. In the absence of the
Treasurer, his deputy may function in his place. Negotiation of any
such bonds, certificates, stocks, securities or other evidences of
indebtedness shall require the signature of the Treasurer and one
County Commissioner. In the absence of the Treasurer, his deputy may
function in his place; provided, however, that in the case of a reinvestment
or rollover of an existing investment, the Treasurer or his deputy
may do so, provided that the evidence thereof or its replacement remains
in safe keeping.
(6)
Deposits and evidences of indebtedness; title of account. All
deposits, accounts, bonds, certificates of stock, securities and evidences
of indebtedness of the County Commissioners shall be titled in the
name of the County Commissioners of Worcester County or in words clearly
evidencing such intent. No individual's proper name shall appear in
the titling of any such account or the like.
The provisions of the Code of Public General Laws of Maryland
now in force or hereafter enacted, applicable to collectors of state
and County taxes, except when the same are repealed by or inconsistent
with the provisions of this section, shall be held to apply to the
Treasurer of said County, who, as to his powers, rights, duties and
liabilities, both civil and criminal and those affecting his bond
or bondsmen, shall be in all respects in the same position as state
and County collectors of taxes, except as herein provided.
