The Caroline County Director of Finance is appointed and designated
to serve as the collector of taxes for Caroline County under the authority
of § 4-101 of the Tax-Property Article of the Annotated
Code of Maryland to exercise the powers and duties of collectors under
the said Tax-Property Article.
Before taking office, the Collector of Taxes shall take the
oath required by Article I, Sec. 9 of the Maryland Constitution and
shall execute to the State of Maryland a bond, the penalty of which
shall be as required by the Comptroller of the Treasury of the State
of Maryland and the County Commissioners of Caroline County, as provided
in § 4-102 of the Tax-Property Article of the Annotated
Code of Maryland.
In case of vacancy by death, resignation, refusal to serve,
discharge, failure to qualify or otherwise of the collector, the County
Commissioners of Caroline County shall appoint a person to serve as
collector of taxes for Caroline County. Upon such appointment and
the qualification of such person as provided above in this Chapter,
the person so appointed shall succeed to all the powers and duties
vested by law in the collector until the appointment of a new Director
of Finance for Caroline County who, upon qualifying, shall immediately
succeed to the powers and duties of collector as herein provided.
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.
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 Director of Finance shall deliver or mail to each
of said delinquents at his or her last known address, between the
first day of January and the first day of February in each year, an
account of each delinquent's 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 March next, the same will be collected by process of law, and
if on said first day of March next said taxes, interest and penalties
are unpaid, the Director shall immediately thereafter make up, for
his or her own use in enforcing collection of said taxes, a list of
all delinquents assessed with real estate.
All books, papers and documents belonging to the office of Director
of Finance are the property of Caroline County and at all times are
subject to examination by the County Commissioners.