Maryland Code, Local Government § 21-802
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(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.
Cite this article: FindLaw.com - Maryland Code, Local Government § 21-802 - last updated December 31, 2021 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-21-802/
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