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Caroline County, MD
 
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Table of Contents
Table of Contents
[HISTORY: Adopted and amended as indicated in text]
GENERAL REFERENCES
Audits — See Ch. 7.
Commissioners — See Ch. 18.
Code of Ethics — See Ch. 33.
Purchasing — See Ch. 51.
Taxation — See Ch. 166.
Transportation bonds — See Appendix I.
[Added 5-8-2007 by Bill No. 2007-1[1]; amended 10-9-2007 by Bill No. 2007-5]
A. 
The position of Comptroller for Caroline County is created.
B. 
The Comptroller shall have such education, background, and experience as the County Commissioners of Caroline County shall from time to time determine.
C. 
The Comptroller shall be appointed by and serve at the pleasure of the County Commissioners. The salary, terms, and conditions of the employment of the Comptroller shall be determined by the County Commissioners. The County Commissioners may designate the County Administrator as the Comptroller.
D. 
The Comptroller shall be subject to and under the day-to-day direction and control of the County Administrator.
E. 
Notwithstanding the provisions of § 62-2B hereof, the County Commissioners may at any time demand of the Comptroller such bond with such further security as, in their judgment, the interests of the County may from time to time require.
[1]
Editor's Note: This bill also repealed former § 62-1, Election; term of office [P.L.L. 1888, Art. 6, sec. 60; 1930, sec. 109; 1884, ch. 511; 1896, ch. 323; 1933, ch. 278; 1953, ch. 256]; § 62-2, Bonding requirements; office location and business hours; compensation [P.L.L. 1888, Art. 6, sec. 61; 1930, sec. 110; 1884, ch. 511; 1904, ch. 611; 1914, ch. 732; 1965, ch. 43, sec. 110]; § 62-3, Deputy Treasurer [P.L.L. 1930, Art. 6, sec. 111; 1922, ch. 546; 1943, ch. 99; 1947, ch. 277; 1951, ch. 178; 1953, ch. 260; 1955, ch. 323; 1965, ch. 43, sec. 111]; § 62-4, Failure to deliver bond within designated time limit; subsequent action [P.L.L. 1888, Art. 6, sec. 63; 1930, sec. 112; 1884, ch. 511]; § 62-5, Increases in bonding requirements [P.L.L. 1888, Art. 6, sec. 64; 1930, sec. 113; 1882, ch. 214]; § 62-6, Duties; transfer of books and accounts upon expiration of term [P.L.L. 1888, Art. 6, sec. 66; sec. 115; 1904, ch. 611, sec. 66]; § 62-7, Activities constituting conflicts of interest prohibited [P.L.L. 1888, Art. 6, sec. 67; 1930, sec. 116; 1882, ch. 214]; § 62-8, Charge of incompetency or misconduct; removal from office; embezzlement [P.L.L. 1888, art. 6, sec. 68; 1930, sec. 117; 1882, Ch. 214]; and § 62-9, Collection of state and county taxes; appointment and compensation of deputies [P.L.L. 1930, Art. 6, sec. 118; 1892, ch. 211, sec. 68A; 1904, ch. 611, sec. 68A]. This bill also renumbered former §§ 62-10 through 62-14 as §§ 62-6 through 62-14, respectively. Former § 62-14, Recordation of tax sale documents; payment of costs, was repealed 2-18-1997 by Bill No. 97-1. Said Bill No. 97-1 also provided for the renumbering of former § 62-15 as § 62-14.
[Added 5-8-2007 by Bill No. 2007-1; amended 10-9-2007 by Bill No. 2007-5]
A. 
Comptroller to serve. The Comptroller is and shall serve as the Collector of Taxes for Caroline County, appointed in accordance with § 4-101 of the Tax-Property Article of the Annotated Code of Maryland and shall have the responsibilities and obligations of such position as shall from time to time be set forth in or required under the laws of the State of Maryland and Caroline County.
B. 
Oath and bond. Prior to taking office as the Collector of Taxes, the Comptroller shall take the oath required by Art. I, § 9 of the Maryland Constitution and shall execute a bond in such penalty amount as shall be required by the Comptroller of the State of Maryland.
C. 
Vacancy. In the case of a vacancy in the position of Collector of Taxes due to death, discharge, failure to qualify, refusal to serve, resignation, or otherwise, the County Commissioners shall appoint a person to serve as Collector of Taxes for the County. Upon such appointment and qualification, the person so appointed shall have the powers and duties vested by law in the Collector of Taxes until the appointment of a new Comptroller for the County.
D. 
Upon the appointment and qualification of a new Comptroller, such new Comptroller shall immediately have the powers and duties of Collector of Taxes.
[Added 5-8-2007 by Bill No. 2007-1; amended 10-9-2007 by Bill No. 2007-5]
A. 
All references in the Code of Public Local Laws of Caroline County, including references in this Chapter 62, to "Treasurer" or "County Treasurer," as such references are intended to refer to the Treasurer of Caroline County as such office existed prior to the effective date of the legislation creating the position of Comptroller, shall be deemed to refer to the Comptroller of Caroline County as established pursuant to this Chapter 62.
B. 
All powers, duties, and obligations imposed upon or granted to the County Treasurer of Caroline County, Maryland, by any bill, ordinance, resolution, indenture, agreement, contract, memorandum of understanding, assignment, or other document, or legally adopted or approved action of the County or its County Commissioners, shall be deemed to refer to the Comptroller of Caroline County as established pursuant to this Chapter 62.
[Added 5-8-2007 by Bill No. 2007-1]
A. 
Continuation of employment. All employees in that department of Caroline County government known as the "Treasurer's Office" or "Office of the County Treasurer" shall continue in the employ of the County under the same terms and conditions as appertaining thereto prior to the creation of the position of Comptroller.
[Amended 10-9-2007 by Bill No. 2007-5]
B. 
No guarantee. Nothing in this § 62-4 shall serve as a guarantee of future employment with respect to any such employee.
C. 
Realignment. Nothing in this Chapter 62 shall prohibit the County Commissioners or the County Administrator from realigning, merging, restructuring, or otherwise dealing with the duties, responsibilities, positions, titles, operations, or performance of such employees, the operations under the supervision of the Comptroller, or otherwise.
[Amended 10-9-2007 by Bill No. 2007-5]
[Added 5-8-2007 by Bill No. 2007-1]
Should any section or provision of this Chapter 62 be declared by a court of competent jurisdiction to be unconstitutional or invalid, such decision shall not affect the validity of this Chapter 62 as a whole or any part thereof other than the part declared to be unconstitutional or invalid.
[P.L.L., 1930, Art. 6, sec. 119; 1892, ch. 211, sec. 68B; 1904, ch. 611, sec. 68B; 1947, ch. 545; 1951, ch. 71; 1959, ch. 268; 1963, ch. 825, sec. 9; 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
A. 
Notice requirements. It shall be the duty of the Comptroller each year, as soon as the annual levy is made, to give public notice thereof by advertisement inserted in two newspapers printed and published in said county and having the largest circulation, and the taxes so levied shall be due and payable on the first day of July of the year in which they are levied.
B. 
Monthly report. The Comptroller shall report to the County Commissioners at their first regular meeting in each month the amount of taxes, state and county separately, collected by him up to the date of such report and the amount of disbursements made and the balance in hand.
C. 
Deposit and payment of state tax. He shall deposit, at least once a week in some bank in Caroline County, all taxes received or collected by him up to the date of such deposit, the portion due the state to his credit as Comptroller of Caroline County, and he shall, once a month from and after the first day of October in each year, deliver to the County Commissioners, to be forwarded to the State Treasurer, his check for the amount of state taxes to his credit in the bank.
D. 
Payment of county debts generally. The money deposited to the Comptroller of Caroline County shall only be drawn out upon his check in payment of debts and accounts due by said county, duly approved and passed by said County Commissioners and by them ordered to be paid.
[P.L.L., 1930, Art. 6, sec. 120; 1892, ch. 211, sec. 68C; 1894, ch. 353; 1896, ch. 413; 1904, ch. 611, sec. 68C; 1916, ch. 431, sec. 68C; 1924, ch. 324; 1933, ch. 294, sec. 120; 1933 Sp. Sess., ch. 6; 1937, ch. 9; 1965, ch. 43, see. 120; 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
On the first day in October in every year, taxes shall be deemed to be in arrears, and interest shall be charged and collected on all taxes not then paid from October 1, the date when they become due and payable. The County Comptroller shall deliver or mail to each of said delinquents at his last known address, between the 15th day of February and the first day of March in each year, an account of his assessments and the taxes and interest due thereon, with a notice of warning to such delinquents thereto attached that, unless payment is made in full on or before the first day of April next, the same will be collected by process of law, and if on said first day of April next said taxes, interest and penalties are unpaid, he shall immediately thereafter make up, for his own use in enforcing collection of said taxes, a list of all delinquents assessed with real estate.
[P.L.L., 1933, ch. 294, sec. 120G; 1965, ch. 43, sec. 120G; 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
Immediately after the first day in April in each year, the County Comptroller shall, in person or by Deputy, proceed to collect all taxes in arrears on personal property by selling any realty or personal property in Caroline County belonging to the person assessed with the taxes so in arrears, and if real estate is sold, the County Comptroller shall proceed as required by the terms of state law.[1]
[1]
Editor's Note: Original Section 45 (P.L.L., 1933. ch. 294. sec. 120H; 1937, ch. 66, see. 120H; 1965, ch. 43, sec. 120H), which concerned tax sales of personal property and which immediately followed this section, was repealed by Acts 1970, ch. 224.
[P.L.L., 1933, ch. 294, sec. 120-I; 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
Whenever personal property assessed in Caroline County to any person, set of persons or body corporate is about to be sold or removed from said county by said person, set of persons or body corporate or their agent, executor, administrator, trustee or assigns, the Comptroller may, at any time after the levy of taxes for any year shall have been made by the County Commissioners, make out a bill for the taxes in the usual form and enforce the payment of the taxes so levied against said personal property about to be sold or removed from said county in the manner as provided by law. For the purpose of this section, all taxes on personal property about to be sold or removed from said Caroline County shall be taken to be due and in arrears from the date of the levy of said taxes.
[P.L.L., 1930, Art. 6, sec. 121; 1892, ch. 211, sec. 68E; 5-8-2007 by Bill No. 2007-1; 10-9-2007 by Bill No. 2007-5]
All books, papers and documents belonging to the office of Comptroller are the property of Caroline County and at all times subject to examination by said County Commissioners or any of them.[1]
[1]
Editor's Note: Original Section 49 regarding manufacturers' tax exemption [P.L.L., 1953, 763; 1967, ch. 698, sec. 49(b); 1969, ch. 360, sec. 49(b) and (c); 1972, ch. 576, sec. 49(b) and (c); 1980, ch. 688, sec. 49], which immediately followed this section, was superseded 11-21-1989 by Bill No. 89-1; see now Ch. 166, Art. II. Original Section 50 regarding notification requirements for new construction, additions or alterations (P.L.L. 1963, ch. 299), which also followed this section, was deleted during codification since it is superseded by state law.