The Mayor and Town Council shall have the power to levy and
collect ad valorem taxes and taxes on assessments made on all property,
real and personal, within the Town to provide the funds necessary
to pay the costs of the operation and administration of the Town and
its government, and to pay the principal and interest, coming due
on any indebtedness incurred by the Town pursuant to § C6-102,
without limitation as to rate or amount, and the Mayor and Town Council
shall have the authority to set a levy, and affix the date thereof,
and to direct the Clerk to collect said taxes. Said taxes shall be
due and payable upon the date set by the Mayor and Town Council, in
accordance with law, and on all taxes paid in full before the said
date, the Mayor and Town Council may, in its discretion and by its
resolution, allow a discount or make such other adjustments as to
it may seem appropriate as long as the same be in accordance with
any other governing law.
[Amended 12-3-2007 by Res. No. R2007-12]
All taxes, fees and/or assessments levied or charged by the
Mayor and Town Council shall be a lien on any and all property for
which they are levied, from the date of said levy, whether the owner
or owners of said properties are residents or nonresidents of the
Town, and whether adult or infant, and in the event of delinquency
in the payment of said taxes, the Clerk, or designee, as tax collector,
with the assistance of the Town Attorney, may sell such real estate
for the payment of taxes by complying with applicable state law governing
the same. The Clerk, or designee, in the name of the municipal corporation,
shall also have the right to record said lien among the Land Records
of Garrett County, Maryland, and to proceed against any person or
persons or any property to obtain a judgment for any delinquent taxes,
fees and/or assessments, and said lien, levy, assessment or judgment
shall be treated as any other tax, shall be collectible as such and
shall constitute a lien on the property regarding which the tax was
levied, whether or not so recorded.
The Clerk, as tax collector, shall collect and pay over to the
Town all taxes, fees and assessments collected for or on behalf of
the Mayor and Town Council, and shall do so on a monthly basis. On
all taxes remaining unpaid after the first day of October next following
any levy, the Clerk shall charge and collect interest from the first
day of October at the legal rate not in excess as provided by state
law, unless otherwise provided for in this Charter, to be accounted
for with the tax, and said interest shall be due and collectible in
accordance with state law.
For purposes of the Oakland tax levy, the assessed value of
all property within the boundaries of the municipal corporation shall
be the same as the property is assessed for purposes of the county
taxes by the Maryland Tax Collector.
The Mayor and Town Council, by its ordinance, shall have the
power to levy a tax on dogs, and the amount of said tax shall be within
the sound discretion of the Mayor and Town Council as adopted by ordinance.