Internal prototype — noindexed, not linked from public navigation yet.

Md. Code, Tax - Property § 4-101

This is the official text of Md. Code, Tax - Property § 4-101, part of Maryland’s Code, Tax - Property — governs property taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§4–101.

Official statutory text

(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.

Status: in_force · Read it on the official government site

Need a lawyer in Maryland?

Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.