§ 4-101

(a) There is a collector for each county in the State.

(b) Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.

(c) Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.

(d) (1) A collector is entitled to the compensation provided in the county budget.

(2) A collector may not receive separate compensation from the State for collecting State taxes.