{"data":{"id":"us-md/md.-code-tax-property-4-101","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 4–101","heading":"","body":"(a) There is a collector for each county in the State.\n(b) Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.\n(c) Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.\n(d) (1) A collector is entitled to the compensation provided in the county budget.\n(2) A collector may not receive separate compensation from the State for collecting State taxes.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=4-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"35b12dccc948697869da9607e983385070f4d56386e25e625c846ff905c40cb8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-3-108","next":"us-md/md.-code-tax-property-4-102"},"notice":"GroundRules: Original legal text. Not legal advice."}