[HISTORY: Adopted and amended as indicated in text (Ch. 26
of the 1984 Code).]
[P.L.L., 1888, Art. 1, sec. 41; 1930, sec. 112; 1955 Code,
sec. 87; 1872, ch. 94; 1898, ch. 516; 1902, ch. 413, sec. 41; 1910,
ch. 115, sec. 41 (p. 495); 1961, ch. 350, sec. 87; 1971, ch. 319,
sec. 71]
A.
Office duties. There shall be a County Finance Director whose duty
it shall be to supervise and assist in the operation of the County
Finance Department in accordance with the Uniform System of Accounts
of Maryland; to prepare all official financial and accounting reports
of the various departments of the State of Maryland; to maintain accurate,
current and adequate records of all revenues and expenditures of the
County; to supervise and maintain payroll records, including all records
of deductions for social security, federal and state income taxes,
state pension and group insurance benefits; to maintain complete,
accurate and current records of all state and County revenues; to
supervise and maintain financial records of all patients in local
institutions; to supervise, prepare and maintain accurate and current
records of all County finances for use in connection with the preparation
of the annual levy and quarterly and annual reports; to supervise
the preparation of input data for the processing of payroll, accounts
payable, etc., on the computer; to present necessary accounting records
to the County Commissioners and Grand Jury or taxpayers of the County
for examination; to invest revenue in United States Treasury bills
and certificates of deposit, scheduling maturity dates to correspond
to County needs; to maintain personnel files with current record of
vacation and sick leave and overtime for each County department and
individual under classified service; and to perform any and all functions
necessary to operate the Finance Department.
B.
Books and papers. All books, documents and papers belonging to the
Finance Director's office shall be the property and records of
Allegany County and shall at all times be subject to the examination
of the County Commissioners and of the Grand Jury or of any taxpayer
of said County.[1]
[Amended 6-8-2000 by Bill No. 2-00, effective 7-23-2000]
[1]
Editor's Note: Original Sections 67, Election; term;
removal; bond [P.L.L., 1888, Art. 1, sec. 39; 1930, sec. 108; 1955
Code, sec. 83; 1872, ch. 94; 1892, ch. 317, sec. 39; 1898, ch. 516;
1902, ch. 413, sec. 39; 1910, ch. 115, sec, 39 (p. 493); 1929, ch.
388]; 68, Interest in claims, contracts [P.L.L., 1930, Art. 1, sec.
109; 1955 Code, sec. 84; 1892, ch. 317, sec. 39A; 1910, ch. 115, sec.
39A (p. 494)]; 69, Office; office hours [P.L.L., 1930, Art. 1, sec.
110; 1955 Code, sec. 85; 1892, ch. 317, sec. 39B; 1910, ch. 115, sec.
39B (p. 494); 1963, ch. 78]; and 70, Surety bond [P.L.L., 1888, Art.
1, sec. 40; 1930, sec. 111; 1955 Code, sec. 86; 1872, ch. 94; 1902,
ch. 413, sec. 40; 1910, ch. 115, sec. 40 (p. 494); 1961, ch. 350,
sec. 86; 1970, ch. 6, sec. 70], all of which sections immediately
preceded this section, were repealed 1-15-1982 by Bill No. 13-81,
effective 3-31-1983.
C.
Director of Finance. In accordance with the provision of all applicable
laws, rules and regulations, there shall be appointed a Director of
Finance for Allegany County who shall exercise all of the powers,
duties, and responsibilities of the County Finance Director as provided
for herein.
[Added 12-19-1996 by Bill No. 4-96, effective 2-2-1997]
[P.L.L., 1930, Art. 1, sec. 113; 1955 Code, sec. 88; 1910,
ch. 115, sec. 41A (p. 496); 1961, ch. 350, sec. 88; 1972, ch. 319,
sec. 72; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982[1]]
All money received by the Finance Director shall immediately,
or as soon as possible, be deposited in such banks to the credit of
the County Commissioners of Allegany County as the County Commissioners
shall direct, and no money shall be drawn from said banks except by
check, draft or warrant of the County Commissioners, signed by the
President of the County Commissioners and the Finance Director, and
endorsed by the person to whom it is drawn. The Finance Director shall
make no payments in money, except by check, warrant or draft as aforesaid.
[P.L.L., 1930, Art. 1, sec. 114; 1955 Code, sec. 89; 1912,
ch. 33; 1961, ch. 350, sec. 89; 1971, ch. 319, sec. 73]
It shall be the duty of the County Finance Director to make
annual reports to the County Commissioners of Allegany County, showing
fully his revenues and expenditures and the financial condition of
the County as disclosed by his official books and records. Said reports
shall be made upon completion of the annual audit by a certified public
accountant.[1]
[1]
Editor's Note: Original Section 74, Charges against treasurer;
removal [P.L.L., 1930, Art. 1, sec. 115; 1955 Code, sec. 90; 1892,
ch. 317, sec. 39B], which immediately followed this section, was repealed
1-15-1982 by Bill No. 13-81, effective 3-31-1983.
[P.L.L., 1888, Art. 1, sec. 42; 1930, sec. 116; 1955 Code,
sec. 91; 1872, ch. 94; 1898, ch. 179, sec. 42; 1900, ch. 612; 1902,
ch. 413, sec. 42; 1910, ch. 115, sec. 42 (p. 493); 1957, ch. 833,
sec. 91; 1970, ch. 16, sec. 75; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No.
7-82, effective 9-30-1982]
The position of Treasurer in Allegany County is abolished, and
all powers, duties and responsibilities that the Treasurer had pursuant
to the Code of Public Local Laws of Allegany County, 1963 Edition
and 1973 Supplement, are now the duties and responsibilities of the
Finance Director for Allegany County.
[P.L.L., 1930, Art. 1, sec. 117; 1955 Code, sec. 92; 1898,
ch. 179, sec. 42A; 1900, ch. 534; 1910, ch. 115, sec. 42A (p. 497);
1912, ch. 456; 1914, ch. 358; 1918, ch. 164; 1922, ch. 8; 1924, ch.
73; 1927, ch. 423; 1933, ch. 144; 1935, ch. 95; 1939, ch. 61; 1943,
ch. 407; 1945, ch. 780; 1947, ch. 614; 1957, ch. 833, sec. 92; 1961,
ch. 518, secs. 92(d), (e), (f) and (g); 1970, ch. 16, sec. 76; 1-15-1982 by Bill No.
14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982]
A.
Maintenance of office. For the purpose of facilitating the collection
of County and state taxes in Allegany County, the County Commissioners
of Allegany County shall maintain, for the use of the Finance Director,
a central office for the collection of taxes, which office shall be
maintained and equipped at the expense of the County Commissioners
of Allegany County. The County Commissioners shall be responsible
for all expenses of the office, including the printing and mailing
of bills and the purchase and rental of equipment, and the Finance
Director shall not be required to bear any expenses incident to the
operation of the office. The County Commissioners are authorized to
appoint such clerical personnel for the office as may, in their discretion,
seem necessary and to provide for the payment of the salaries of the
clerical personnel.
B.
Clerical assistants. Any clerical assistants appointed pursuant to Subsection A hereto are under the supervision and direction of the Finance Director and, in the absence of the Finance Director, shall perform all of the duties that the Finance Director has in his capacity as a collector of taxes.
C.
Surety bonds. The County Commissioners are authorized to provide
a public employee blanket bond for such purposes and in such amounts
as may, in their discretion, seem necessary to adequately cover the
County funds handled in the Finance Director's office by all
clerical employees in the office.
[P.L.L., 1930, Art. 1, sec. 118; 1955 Code, sec. 93; 1898,
ch. 179, sec. 42B; 1910, ch. 115, sec. 42B (p. 498); 1957, ch. 833,
sec. 93; 1961, ch. 782; 1971, ch. 319, sec. 77; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No.
7-82; effective 9-30-1982]
It shall be the duty of the Finance Director to collect all
state and County taxes placed in his hands for collection by the County
Commissioners of Allegany County and, as to the state taxes, to pay
over the same to the Treasurer of the State of Maryland as is now
or may be hereafter required by law, and he shall make to the County
Commissioners a full and complete return, under oath, of the state
and County taxes collected by him, of the whole amount of taxes placed
in his hands for collection from the state and County and also an
alphabetical list of all delinquent taxpayers in each election district
and the sum due by each, which list the County Commissioners are authorized
to have printed in at least one newspaper published in said County.
On failure to pay over to the Treasurer of the state all taxes collected
by him, his bond shall be liable for the same, and the County Commissioners
and the State of Maryland may cause suit to be brought for the County
and state taxes, respectively, so in arrears on the bond given as
hereinbefore required.[1]
[1]
Editor's Note: Former § 26-7, Annual tax levy,
as amended, was repealed 6-14-2001 by Bill No. 5-01, effective 6-14-2001.
Original Section 79, Manufacturers' tax exemption; new industries
(1955 Code, sec. 95; 1931, ch. 7; 1947, ch. 617; 1951, ch. 449; 1959,
ch. 500), which immediately followed this section, was repealed 12-19-1980
by Bill No. 7-80, effective 2-2-1981.
[1957, ch. 63, sec. 95B[1]]
Every person seeking to have his residential property exempted
from said taxes shall first make application to said County Commissioners,
in writing, setting forth thereon his name, age, place of residence,
total income from all sources for the next preceding year, total consecutive
years of residence in said Allegany County next preceding the date
of said application and the source of ownership of the residential
property sought to be exempted hereunder. Said application shall be
accompanied by an affidavit of the person making said application
certifying to the truth of the application's content, and said
application shall be submitted to said County Commissioners at least
21 calendar days before the date of finality for real property ownership
in Allegany County of the year for which said exemption, if granted
hereunder, would apply. Thereupon, said County Commissioners shall
read and consider each of said applications and shall approve or disapprove
same prior to said date of finality.
[1]
Editor's Note: Ch. 63 of 1957, as amended by ch. 502
of 1959, added secs. 95A and 95B to the 1955 Edition of the Code of
Public Local Laws of Allegany County to provide a tax exemption for
persons over 65 years of age. Section 95A was repealed by ch. 883
of 1963, which enacted a new section 12C in Article 81 of the State
Code to deal with this subject on a statewide basis. However and probably
by inadvertence, ch. 883 of 1963 did not repeal section 95B. Section
95B is here set forth, although under the statewide law it can have
only procedural effect.
[1955 Code, sec. 96; 1931, ch. 23]
A.
Application; acceptance. The County Commissioners of Allegany County
are hereby empowered and authorized, when in their opinion the public
good and general welfare so requires, upon application and fulfillment
of the requirements hereinafter contained, to accept, in lieu of and
in place of the immediate and present payment of taxes, a note or
other obligation secured by a confessed judgment as hereinafter provided
in an amount equal to all County taxes and interest and penalties
thereon then due said County from any person, firm or corporation
engaged in any business or industry in Allegany County and usually
employing not less than 50 employees. Before said note or other obligation
secured by a confessed judgment shall be accepted and received by
said County Commissioners of Allegany County, the applicant shall
file with said County Commissioners of Allegany County a statement,
under oath, showing for what reason it is desired to give said note
or other obligation secured by a confessed judgment in lieu of the
present and immediate payment of the County taxes of said person,
firm or corporation and shall set out any and all liens by mortgage,
bonds, judgment or otherwise which stand against the property upon
which the assessment for County taxes is made, together with a waiver
of any and all rights of lien against said property, so that said
note or other obligation and confessed judgment may retain a right
of priority against any such liens, and thereupon said County Commissioners
of Allegany County shall refer said statement to its attorney for
the purpose of verifying the matters therein contained, and upon the
written verification by said attorney of the matters contained in
said statement, the County Commissioners of Allegany County, in lieu
of the present and immediate payment of said taxes, interest and penalty,
may accept a note or other obligation secured by confessed judgment
as hereinafter provided.
B.
Requirements. Said note shall provide for the payment of said amount
of money at such time as said County Commissioners may elect, but
in no event to be for a term of more than four years, and said confessed
judgment shall contain a stay of execution for a like term as said
note and shall provide for the payment semiannually of interest at
the rate of 6% per annum and shall be conditioned that, upon the failure
to pay said interest when and as the same may become due, said stay
of execution shall cease and determine and execution and collection
thereon immediately obtained. Said note and confessed judgment shall
also contain a certificate of waiver from any and all liens as aforesaid
then standing against the property of said applicant, with a provision
that said confessed judgment shall take precedence over any and all
liens so that the same shall retain the same right of priority as
said County taxes then has.
C.
Commissions and costs. Before the acceptance by said County Commissioners
of said note or other obligation and confessed judgment, said applicant
shall pay to said County Commissioners a sum equal to the amount of
commissions payable to the Tax Collector of the district in which
the property of the applicant is located and such other costs as may
be incurred by said County Commissioners in investigating the statements
contained in the application and recording any and all paper writing
in connection with the same, and said commissions shall be paid to
the Tax Collector of such district in the same manner as other commissions
for the collection of County taxes are paid, and upon the acceptance
of said note or obligation and confessed judgment and payments as
aforesaid, the Tax Collector of the district in which said property
is located, together with the surety upon his bond, shall be released
from the collection of such County taxes. The amount of commissions
paid as aforesaid shall be deducted from the amount of taxes in computing
the amount for which said note or obligation and confessed judgment
shall be made. Said applicant shall at all times keep said property
insured against fire, and in default of the same, execution may issue
as in any other default.
D.
Acknowledgment; filing. Said note and confessed judgment and waiver
of liens shall be duly signed by the person or persons legally entitled
to sign the same and shall be acknowledged in the same manner and
before officers who are authorized to take acknowledgments of deeds.
Upon the acceptance by said County Commissioners of said note or obligation
and confessed judgment and waiver of liens, said waiver of liens and
confessed judgment shall be filed with the Clerk of the Circuit Court
for Allegany County the same as other confessed judgments are recorded.
E.
Disposition of note or obligation. The County Commissioners are hereby
authorized and empowered to endorse and assign or otherwise dispose
of said note or obligation and confessed judgment, either in whole
or in parts, and if in whole, at maturity or upon default, said County
Commissioners shall pay to the holder thereof the amount then due
and collect said amount from the maker thereof, and in the event that
said note or obligation shall be disposed of by said County Commissioners
in parts and default shall occur upon any of said parts, then, at
the request of the holder of any part, any and all parts shall become
due and payable by said County Commissioners to the holder thereof,
and the County Commissioners of Allegany County shall thereupon enforce
the payment of the total amount then due by execution and collection
as herein provided.[1]
[P.L.L., 1930, Art. 1, sec. 120; 1955 Code, sec. 98; 1902,
ch. 413, sec. 43A; 1910, ch. 115, sec. 43A (p. 499); 1912, ch. 183,
sec. 43A; 1927, ch. 433, sec. 43A; 1963, ch. 150, sec. 98; 1971, ch.
319, sec. 83; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982; 12-19-1996 by Bill No.
5-96, effective 2-2-1997]
It shall be the duty of the County Commissioners, as soon as
the annual levy shall have been made, to give public notice thereof
by an advertisement inserted in a newspaper published in said County
and for the Finance Director to prepare the bills of each taxpayer,
and on application, he shall forward the bill by mail or deliver the
same to the person or corporation to whom the property included in
such bill is assessed.
[P.L.L., 1930, Art. 1, sec. 121; 1955 Code, sec. 99; 1902,
ch. 413, sec. 43B; 1910, ch. 115, sec. 43B (p. 500); 1912, ch. 183,
sec. 43B; 1927, ch. 433, sec. 43B; 1950, ch. 95; 1963, ch. 150, sec.
99; 1965, ch. 123; 1971, ch. 319, sec. 84; 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No.
7-82, effective 9-30-1982[1]]
The Finance Director in accordance with state law shall be authorized
to enforce the payment of all taxes remaining unpaid on the first
day of July in the year following the levy thereof at any time after
said first day of July succeeding the levy.[2]
[2]
Editor's Note: The following original sections, which immediately followed this section, were deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I): § 26-13, Limitations on contest of tax sales, § 26-14, Procedure for recovery of unpaid tax; liability of Comptroller, § 26-15, Sale of delinquent property, § 26-16, Sale of real estate, § 26-17, Ratification of sale; errors, § 26-18, Recovery of costs, § 26-19, Suspension of sale, § 26-20, Description of owners, § 26-21, Redemption of property, § 26-22, Conveyance of deed to heirs upon death of purchaser, and § 26-23, Execution of deed by special agent.
[Added 3-31-1975 by Bill No. 9-75; effective 5-15-1975; amended 1-15-1982 by Bill No. 14-81, effective 3-31-1983; 9-17-1982 by Bill No.
7-82, effective 9-30-1982[1]]
The Finance Director is authorized to enter into collection
contracts with any duly licensed and authorized financial institution
for the collection of real estate taxes during the period in which
a discount is allowed on the amount of the tax due. All collection
contracts entered into between the Finance Director and any collection
agency shall be subject to the approval of the County Commissioners
and in accordance with state law.[2]
[2]
Editor's Note: Original Section 96, Tax collections and
supplementary assessments [P.L.L., 1930, Art. 1, sec. 123; 1955 Code,
sec. 111; 1902, ch. 413, sec. 43E; 1910, ch. 115, sec. 43E (p. 502);
1912, ch. 183, sec. 43E; 1957, ch. 833, sec. 111; 1965; ch. 125; 1971,
ch. 319, sec. 96], which immediately preceded this section, was repealed
3-31-1975 by Bill No. 9-75, effective 5-15-1975.
[1955 Code, sec. 112; 1939, ch. 144; 1966, ch. 36; 1-15-1982 by Bill No.
14-81, effective 3-31-1983; 9-17-1982 by Bill No. 7-82, effective 9-30-1982]
Whenever a sale of either real or personal property located
in Allegany County shall be made by any trustee, receiver, mortgagee,
sheriff, constable, executor, administrator or other ministerial officer
under judicial process or otherwise, all state, County and municipal
taxes and water rents for the fiscal year in which said sale has been
made shall be adjusted between the vendor and the vendee as of the
date of said sale, and the vendor shall pay and be responsible for
that portion of the same which shall be accrued in that part of the
fiscal year preceding the date of said sale, and the vendee shall
be responsible for and shall pay that portion of the same accruing
for that portion of the fiscal year subsequent to the date of said
sale. In all public advertisements of said property, there shall be
incorporated therein a statement to the effect that all state, County
and municipal taxes and water rents for the fiscal year shall be adjusted
as of the day of sale.[1]
[1]
Editor's Note: Original Section 98, Arrival tax on trailers
[1959, ch. 505], which immediately followed this section, was repealed
by ch. 126, 1965.
