Ch. 478 LAWS OF MARYLAND

WHEN THE REVENUE FOR THE ESTIMATE SHALL HAVE BEEN RECEIVED,
IT SHALL BE CREDITED TO THE CONTINGENT FUND.

34-11. CONSIDERATION OF ESTIMATES.

THE SAID BOARD OF ESTIMATES, AFTER RECEIVING ALL OF THE
ESTIMATES IN THE MANNER HEREINBEFORE PROVIDED FOR,
TOGETHER WITH SUCH ESTIMATES AS IT SHALL ITSELF MAKE, BEFORE
DETERMINING THE AGGREGATE OF ESTIMATES IT SHALL CAREFULLY
CONSIDER EACH ESTIMATE, AND SO FIX THE AMOUNT OF THE SAME
THAT IT SHALL BE WHAT IS REASONABLE AND PROPER, AND THAT IT
SHALL, IN MAKING AND FIXING THE ESTIMATES, DO SO WITH A VIEW TO
ECONOMY AND EFFICIENCY.

34-12. AUDITING BOOKS OF COUNTY OFFICES.

A. THE BOARD OF COUNTY COMMISSIONERS SHALL HAVE THE
BOOKS OF THE COUNTY TREASURER AND CLERK TO THE BOARD OF
COUNTY COMMISSIONERS AUDITED BY A WELL-KNOWN AND APPROVED
FIRM OF CERTIFIED PUBLIC ACCOUNTANTS.

B. THE BOARD OF COUNTY COMMISSIONERS SHALL CAUSE THE
AUDIT TO BE MADE AT THE END OF EACH FISCAL YEAR AND THE
REPORT THEREON SHALL BE FILED IN THE OFFICE OF THE BOARD OF
COUNTY COMMISSIONERS WITHIN SIX (6) MONTHS AFTER THE CLOSE OF
THE FISCAL YEAR.

C. THE BOARD OF COUNTY COMMISSIONERS SHALL KEEP THE
AUDIT REPORT AVAILABLE FOR INSPECTION BY THE GENERAL PUBLIC
DURING REGULAR BUSINESS HOURS FOR A REASONABLE LENGTH OF
TIME.

34-13. COLLECTION OF TAXES.

A. ON ANP AFTER THE FIRST DAY OF OCTOBER IN EACH AND
EVERY YEAR TAXES SHALL BE DEEMED IN ARREARS, AND UPON ALL
TAXES REMAINING UNPAID AFTER THE DATE INTEREST SHALL BE
CHARGED AND COLLECTED FROM THE SAID FIRST DAY OF OCTOBER
UNTIL SAID TAXES ARE PAID, AND IMMEDIATELY AFTER THE FIRST DAY
OF OCTOBER THE TREASURER SHALL CAUSE NOTICE TO BE GIVEN TO
EACH DELINQUENT, SHOWING THE AMOUNT OF HIS ASSESSMENT, THE
TAXES DUE THEREON, AND THE CHARGES THAT HAVE BEEN ADDED,
AND WARNING SAID DELINQUENT THAT UNLESS SETTLEMENT IN FULL
BE MADE BEFORE THE FIRST DAY OF APRIL ENSUING, THE PROPERTY SO
ASSESSED AND TAXES WILL BE LEVIED ON, ADVERTISED AND SOLD
ACCORDING TO THE PROVISIONS OF THE ANNOTATED CODE OF
MARYLAND.

B. HE SHALL ALSO, IMMEDIATELY AFTER THE LEVY IS MADE,
MAKE OUT THE BILL OF EACH TAXPAYER AND UPON APPLICATION

- 1954 -