110                                                LAWS OF MARYLAND                                      Ch. 8

REVISOR'S NOTE: Subsection (a) of this section is new
language added to clarify that each county has its own
collector of taxes.

Subsections (b) through (d) of this section are new
language derived without substantive change from the
third sentence of former Art. 81, § 51 and the first
sentence, as that sentence related to appointment and
compensation of a collector.

In subsection (b) of this section, the defined term
"governing body" is substituted for the former phrase
"county commissioners", to allow for other forms of
county government.

In subsection (c) of this section, the reference     to

"Article I, § 9 of the Maryland Constitution"   is

substituted for the former, inaccurate reference to   "§
6 of Article 1 of the Constitution", for clarity.

In subsection (d)(1) of this section, the phrase
"provided in the county budget" is substituted for the
phrase "as is now or may hereafter be prescribed by
law", for clarity and brevity.

The second sentence of former Art. 81, § 51, which
specified a special appointment procedure for
Baltimore City, is deleted as obsolete.

Defined terms: "Collector" § 1-101
"County" § 1-101 "Governing body" § 1-101

4-102. BONDING OF COLLECTORS.

(A)  FOR STATE PROPERTY TAX.

FOR THE COLLECTION OF THE STATE PROPERTY TAX, A COLLECTOR
SHALL BE BONDED AS REQUIRED BY THE COMPTROLLER. THE COST OF THE
BOND SHALL BE PAID BY THE STATE.

(B)  FOR COUNTY PROPERTY TAX.

FOR THE COLLECTION OF THE COUNTY PROPERTY TAX, A COLLECTOR
SHALL BE BONDED AS REQUIRED BY THE COUNTY. THE COST OF THE BOND
SHALL BE PAID BY THE COUNTY.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§§ 52 and 53.

The only changes are in style.

Former Art. 81, § 56, which provided for the
appointment of alternate collectors if the bonding
requirements are not met, is deleted as obsolete and,
in any event, superfluous.