{"data":{"id":"us-md/md.-code-local-government-21-802","jurisdiction":"us-md","citation":"Md. Code, Local Government § 21–802","heading":"","body":"(a) Within 60 days after the end of each fiscal or calendar year, a special\ntaxing area commission or board in Allegany County that has the right to collect taxes\nor fees shall file a report with the County Commissioners of Allegany County to\naccount for all taxes collected and disbursed.\n(b) (1) A report required under this section shall be notarized.\n(2) The County Commissioners of Allegany County may require a\ncertified audit.\n(c) A report required under this section shall be open for public review at\nthe courthouse and at a convenient location in the area where taxes or fees are\ncollected.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=21-802","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"9d8d1e6a11b5cc5d28aa88f82f5b429c4a320ce50ea0d96c52f2a6b4e124172c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-21-801","next":"us-md/md.-code-local-government-21-803"},"notice":"GroundRules: Original legal text. Not legal advice."}