112                                                     LAWS OF MARYLAND                                          Ch. 8

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 OR
PENALTIES 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.

REVISOR'S NOTE: Subsections (a)(1) and (c)(1) of this
section are new language derived without substantive
change from the first sentence of former Art. 81, §
51, as that sentence related to the duty to collect
taxes and, as it related to the collection and
remittance of taxes, § 60.

Subsection (a)(2) of     this section is new language

added to specify the     duty of collectors to also

collect any personal     property tax imposed under §
10-210 of this article.

Subsection (b) of this section is new language added
to clarify the authority of a collector under certain
conditions to collect municipal corporation and
special district taxes.

Subsection (c)(2) and (3) is new language added to
specify the duty of collectors to remit taxes
collected for other jurisdictions to the appropriate
officials of those jurisdictions.

In subsection (a)(1) of this section, the introductory
language "for property listed on the tax roll" is
substituted for the former references to "as certified
to him all State and county taxes levied or to be
levied for the current year" and "tax rolls provided
for in § 46 of this article, as well as certifications
of assessments from the State Department of
Assessments and Taxation, shall proceed to collect the
taxes due thereon", for clarity and brevity.

Also in subsection (a)(1) of this section, the
reference to each collector "receiving the tax rolls"
is deleted as superfluous..