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

Md. Code, Tax - Property § 4-102

This is the official text of Md. Code, Tax - Property § 4-102, 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.

§4–102.

Official statutory text

(a) For the collection of the State property tax, a collector shall be bonded as required by the Comptroller. The cost of the bond shall be paid by the State.

(b) For the collection of the county property tax, a collector shall be bonded as required by the county. The cost of the bond shall be paid by the county.

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.