Section 4-101 - Position; appointment; oath; compensation.
§ 4-101. Position; appointment; oath; compensation.
(a) Position established.- There is a collector for each county in the State.
(b) Appointment.- 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) Oath.- Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.
(d) Compensation.-
(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.
[An. Code 1957, art. 81, § 51; 1985, ch. 8, § 2; ch. 53.]