§ 4-201. Collection, receipt, and remittance of taxes.
(a) Collection - Duties.- Each collector shall collect:
(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2) any tax on personal property imposed by § 10-210 of this article.
(b) Collection - Power.- Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
(c) Remitting of local taxes.- Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1) for the county, to the appropriate county official on or before the 10th day of the following month;
(2) for a municipal corporation, to the appropriate municipal corporation official; and
(3) for a special district, to the appropriate officer of the district.
§ 4-201. Collection, receipt, and remittance of taxes.
(a) Collection - Duties.- Each collector shall collect:
(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2) any tax on personal property imposed by § 10-210 of this article.
(b) Collection - Power.- Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
(c) Remitting of local taxes.- Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1) for the county, to the appropriate county official on or before the 10th day of the following month;
(2) for a municipal corporation, to the appropriate municipal corporation official; and
(3) for a special district, to the appropriate officer of the district.
§ 4-201. Collection, receipt, and remittance of taxes.
(a) Collection - Duties.- Each collector shall collect:
(1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and
(2) any tax on personal property imposed by § 10-210 of this article.
(b) Collection - Power.- Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes.
(c) Remitting of local taxes.- Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected:
(1) for the county, to the appropriate county official on or before the 10th day of the following month;
(2) for a municipal corporation, to the appropriate municipal corporation official; and
(3) for a special district, to the appropriate officer of the district.
