HARRY HUGHES, Governor

3247

3-106. RECORDS.

ALL BOOKS, ACCOUNTS, AND PAPERS OF THE TREASURER'S OFFICE
ARE THE PROPERTY AND RECORDS OF CALVERT COUNTY, AND AT ALL TIMES
SUBJECT TO THE EXAMINATION OF THE COUNTY COMMISSIONERS.

3-107. VACANCIES; TRANSITION.

(A)  IF THE OFFICE OF TREASURER BECOMES VACANT FOR ANY
REASON DURING A TERM, OR IF A TREASURER CANNOT QUALIFY OR EXECUTE
THE REQUIRED BONDS WITHIN 30 DAYS OF RECEIPT OF COMMISSION, THE
GOVERNOR SHALL APPOINT A SUCCESSOR UNTIL A TREASURER QUALIFIES.

(B)  WHEN THE OFFICE OF TREASURER BECOMES VACANT FOR ANY
REASON, A SPECIAL AUDIT SHALL BE COMPLETED PROMPTLY TO RENDER A
FINAL ACCOUNTING OF THE TERM OF THE VACATING TREASURER FOR WHICH
THAT TREASURER'S BOND MAY BE LIABLE.

(C)  WHEN A TREASURER LEAVES OFFICE, ALL BOOKS, PAPERS,
GOODS, CREDITS, MONEY, AND DEPOSITS PERTAINING TO THE TERM OF
THAT TREASURER SHALL BE TRANSFERRED TO THE NEXT TREASURER AND A
RECEIPT GIVEN FOR THEM.

SUBTITLE 2. POWERS AND DUTIES.

3-201. MANAGEMENT OF FUNDS.

(A)  THE TREASURER SHALL BE COLLECTOR OF ALL STATE AND
COUNTY TAXES FOR WHATEVER PURPOSE OR PURPOSES LEVIED OR TO BE
LEVIED, FOR OR WITHIN THE COUNTY DURING THE TREASURER'S TERM OF
OFFICE. THE TREASURER SHALL RECEIVE AND COLLECT ALL STATE AND
COUNTY TAXES LEVIED AND SHALL HAVE FULL POWER TO ENFORCE THEIR
PAYMENT BY SALE OR OTHERWISE, AND TO CONVEY TITLE TO ANY REAL OR
PERSONAL ESTATE SOLD. WHEN NECESSARY TO COLLECT TAXES BY SALES
OF REAL OR PERSONAL PROPERTY THE TREASURER SHALL PROCEED AS NOW
DIRECTED FOR THE COLLECTION OF TAXES BY COLLECTORS. THE
TREASURER SHALL COLLECT ALL MONEYS WHICH ARE DUE THE COUNTY OR
WHICH BY ANY PUBLIC LOCAL OR PUBLIC GENERAL LAW ARE DUE AND
PAYABLE TO THE COUNTY COMMISSIONERS OF CALVERT COUNTY.

(B)  THE COUNTY TREASURER SHALL PLACE ALL STATE AND COUNTY
TAXES AND OTHER COUNTY MONEYS COLLECTED AND RECEIVED IN THE
ACCOUNT OR ACCOUNTS SPECIFIED BY THE COUNTY COMMISSIONERS IN
ACCORDANCE WITH STATE LAW.

(C)  THE TREASURER SHALL DISBURSE THE MONEYS UNDER THE
PROVISIONS OF LAW AND UPON THE VOUCHER OF THE COUNTY
COMMISSIONERS OR OTHER AUTHORIZED OFFICIAL.

3-202. RECORDS AND REPORTS.

THE TREASURER SHALL KEEP THE RECORDS AND FILE THE REPORTS
REQUIRED BY THE COMMISSIONERS.

SUBTITLE 3. TAX COLLECTION.