§ 16-109

(a) This section applies only to commission counties.

(b) The county commissioners of a county shall:

(1) impose taxes on property within the county subject to taxation; and

(2) provide for the collection of the taxes.

(c) The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.

(d) The county commissioners of a county shall use property tax revenue to:

(1) support the courts;

(2) compensate jurors and county or State witnesses;

(3) pay outpensions established by the county commissioners or by the trustees of the poor;

(4) pay the funeral expenses of the poor; and

(5) pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.