Md. Code, Tax - Property § 4-201
This is the official text of Md. Code, Tax - Property § 4-201, 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.
§4–201.
Official statutory text
(a) Each collector shall collect:
(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2) any tax on personal property imposed by § 10-210 of this article.
(b) Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
(c) Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1) for the county, to the appropriate county official on or before the 10th day of the following month;
(2) for a municipal corporation, to the appropriate municipal corporation official; and
(3) for a special district, to the appropriate officer of the district.
(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2) any tax on personal property imposed by § 10-210 of this article.
(b) Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
(c) Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1) for the county, to the appropriate county official on or before the 10th day of the following month;
(2) for a municipal corporation, to the appropriate municipal corporation official; and
(3) for a special district, to the appropriate officer of the district.
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.