Md. Code, Local Government § 26–802

(a) The board of managers shall determine the amount of money to be

raised to implement an approved drainage project.

(b) The board of managers shall prepare an assessment list that shows the

amount due from each landowner subject to the special assessment.

(c) The special assessments imposed on each tract of land shall be

proportional to the total assessments.

(d) The assessment list required under subsection (b) of this section shall

be:

(1) signed by the board of managers; and

(2) sent to the designated officer.

(e) (1) The designated officer shall certify the conformance of the

assessment list with this section.

(2) After receiving the certification of the assessment list, the county

commissioners or county council shall certify the assessment list to the county tax

collector.

(f) (1) The county tax collector shall include the special assessments

imposed under this section in the next bills for county taxes.

(2) The special assessments are:

(i) due and collectible at the same time and in the same

manner as county taxes; and

(ii) subject to the same interest and penalties for late payment

and nonpayment as county taxes.

(g) If the special assessments collected under this section are insufficient to

complete the drainage project, a supplemental special assessment shall be imposed

in the same manner.