Md. Code, Local Government § 10-313

(a) (1) A county may direct the class or subclass of property that is subject to the county property tax.

(2) A county may impose a tax on the value of property of any sum that may be necessary:

(i) to pay the principal and interest of any loan obtained by the county according to law;

(ii) to provide for the sinking fund authorized under paragraph (3) of this subsection; and

(iii) for the support and maintenance of the county government.

(3) A county may create a sinking fund to meet the liabilities incurred by the county.

(b) A county may provide for:

(1) the prompt collection of all taxes due the county; and

(2) the sale of property for the payment of unpaid taxes.

(c) A county may:

(1) correct errors in the assessment of property;

(2) provide for the reduction or abatement of assessments improperly made; and

(3) provide for the reimbursement of overpayments made because of an assessment error.

(d) (1) A county may impose a tax for the organization, operation, and maintenance of:

(i) libraries;

(ii) fire and ambulance services; and

(iii) other municipal services.

(2) A county may authorize the purchase, sale, construction, maintenance, and operation of all property necessary or incidental to the services listed in paragraph (1) of this subsection.

(e) A county may impose a tax to pay for additional retirement or disability benefits to any former county employee who is entitled to receive additional benefits.