Md. Code, Local Government § 21-802
Md. Code, Local Government § 21-802
in effect(a) Within 60 days after the end of each fiscal or calendar year, a special taxing area commission or board in Allegany County that has the right to collect taxes or fees shall file a report with the County Commissioners of Allegany County to account for all taxes collected and disbursed.
(b) (1) A report required under this section shall be notarized.
(2) The County Commissioners of Allegany County may require a certified audit.
(c) A report required under this section shall be open for public review at the courthouse and at a convenient location in the area where taxes or fees are collected.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=21-802&enactments=falseFetched: 10/17/2026
