{"data":{"id":"us-md/md.-code-local-government-26-806","jurisdiction":"us-md","citation":"Md. Code, Local Government § 26–806","heading":"","body":"(a) If the lands of the drainage association that are subject to assessment\nare located in two or more counties, the board of managers shall prepare a separate\nassessment list for each county.\n(b) The board of managers shall send the assessment list for each county to\nthe designated officer for the county in which the drainage association was organized.\n(c) (1) Except as provided in paragraph (2) of this subsection, the\nprocedure to impose a special assessment under this section shall be as provided\nunder § 26–802 of this subtitle.\n(2) (i) The county commissioners or county council of the county\nin which the drainage association was organized shall certify the assessment lists for\nthe other counties to the appropriate county commissioners or county council.\n(ii) The county commissioners or county council shall then\ncertify the tax assessment lists to the respective county tax collectors for action as\nprovided under § 26–802 of this subtitle.\n(d) All money collected in the several counties as provided under this\nsection shall be paid over to the county tax collector of the county in which the\ndrainage association was organized and credited to the drainage association.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=26-806","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"ea24605af760242acd9009e65cd198911d09d0f0002e09856314a5a7173c27e3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-26-805","next":"us-md/md.-code-local-government-26-807"},"notice":"GroundRules: Original legal text. Not legal advice."}