Md. Code, Local Government § 12–521

If the governing body of a county decides to open or alter a road, the governing

body shall:

(1) at the usual time for imposing taxes, impose a tax on the

assessable property of the county in an amount sufficient to open or alter the road

and pay any damages awarded and owed by the county; and

(2) open or alter the road as soon as it can be done conveniently.