Maryland Statutes
§ 21-802
Maryland § 21-802
This text of Maryland § 21-802 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Local Government § 21-802 (2026).
Text
(a)Within 60 days after the end of each fiscal or calendar year, a special taxing area commission or board in Allegany County that has the right to collect taxes or fees shall file a report with the County Commissioners of Allegany County to account for all taxes collected and disbursed.
(b)(1) A report required under this section shall be notarized.
(2)The County Commissioners of Allegany County may require a certified audit.
(c)A report required under this section shall be open for public review at the courthouse and at a convenient location in the area where taxes or fees are collected.
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Bluebook (online)
Maryland § 21-802, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/glg/21-802.