Section 5-104 - Tax levy to meet appropriations; payment of local funds. - Maryland Statutes

§ 5-104. Tax levy to meet appropriations; payment of local funds.
 

(a)  Tax levy.- Each county council or board of county commissioners shall levy and collect a tax on the assessable property of the county which, together with other local revenue available, including income tax revenues and bond money, and together with estimated revenues and funds from all sources, will produce the amounts necessary to meet the appropriations made in the approved annual budget of the county board. 

(b)  Payment of local funds.-  

(1) Local funds provided for appropriations shall be paid in accordance with the expenditure requirements, as certified by the county board, to the treasurer of the county board on a monthly basis. 

(2) Appropriations for school construction, permanent improvements, and repairs for special purposes may be required to be paid more frequently on the order of the president and secretary of the county board to the county commissioners, county council, or the county executive. 

(c)  Wicomico County.-  

(1) Notwithstanding any other provision in this article, this subsection applies to Wicomico County. 

(2) The Wicomico County Council annually shall pay to the Wicomico County Board the amount of the budget of the county board that has been approved by the County Council: 

(i) In 12 equal monthly installments; or 

(ii) At the times on which the County Council and county board mutually agree. 

(3) Taxes levied under this section shall be retained by the county and any annual deficiencies in the tax are the responsibility of Wicomico County. 
 

[An. Code 1957, art. 77, § 117; 1978, ch. 22, § 2; 1997, ch. 105, § 1.]