{"data":{"id":"us-md/md.-code-local-government-10-313","jurisdiction":"us-md","citation":"Md. Code, Local Government § 10–313","heading":"","body":"(a) (1) A county may direct the class or subclass of property that is\nsubject to the county property tax.\n(2) A county may impose a tax on the value of property of any sum\nthat may be necessary:\n(i) to pay the principal and interest of any loan obtained by\nthe county according to law;\n(ii) to provide for the sinking fund authorized under paragraph\n(3) of this subsection; and\n(iii) for the support and maintenance of the county government.\n(3) A county may create a sinking fund to meet the liabilities\nincurred by the county.\n(b) A county may provide for:\n(1) the prompt collection of all taxes due the county; and\n(2) the sale of property for the payment of unpaid taxes.\n(c) A county may:\n(1) correct errors in the assessment of property;\n(2) provide for the reduction or abatement of assessments improperly\nmade; and\n(3) provide for the reimbursement of overpayments made because of\nan assessment error.\n(d) (1) A county may impose a tax for the organization, operation, and\nmaintenance of:\n(i) libraries;\n(ii) fire and ambulance services; and\n(iii) other municipal services.\n(2) A county may authorize the purchase, sale, construction,\nmaintenance, and operation of all property necessary or incidental to the services\nlisted in paragraph (1) of this subsection.\n(e) A county may impose a tax to pay for additional retirement or disability\nbenefits to any former county employee who is entitled to receive additional benefits.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=10-313","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"85be54e04a008a757095db433676c7fe93f3f8c554e0e40fbbcf91e43a82d81e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-10-312","next":"us-md/md.-code-local-government-10-314"},"notice":"GroundRules: Original legal text. Not legal advice."}