3248                                          LAWS OF MARYLAND                                     Ch. 715

3-301. TAX BILLS.

(A)  WITHIN 10 DAYS AFTER THE ANNUAL TAX LEVY IS MADE, THE
COUNTY COMMISSIONERS SHALL DELIVER TO THE TREASURER A CERTIFIED
COPY OF THE RESOLUTION OF THE COUNTY COMMISSIONERS WHICH SETS THE
TAX LEVY.

(B)  THE TREASURER THEN SHALL MAIL EACH TAXPAYER'S BILL TO
THE ADDRESS SHOWN ON A MAILING LIST PREPARED FOR THAT PURPOSE BY
THE TAX ASSESSMENT OFFICE. THE LIST SHALL CONTAIN THE NAME AND
POST OFFICE ADDRESS OF EACH TAXPAYER SO FAR AS ASCERTAINABLE, AND
SHALL BE UPDATED FROM TIME TO TIME.

3-302. ENFORCEMENT.

THE TREASURER SHALL ENFORCE THE PAYMENT- OF ALL UNPAID TAXES
IN ACCORDANCE WITH THE TAX ARTICLES OF THE ANNOTATED CODE OF
MARYLAND.

3-303. PAY OVER.

THE TREASURER SHALL PAY OVER, ACCORDING TO LAW OR TO THE
ORDER OF THE COUNTY COMMISSIONERS OR OTHER AUTHORIZED OFFICIALS,
ALL COUNTY TAXES AND ALL MONEYS DUE THE COUNTY AND COLLECTED BY
THE TREASURER. THE TREASURER ALSO SHALL PAY OVER TO THE
TREASURER OF THE STATE ACCORDING TO LAW ALL THE STATE TAXES
LEVIED AND COLLECTED IN THE COUNTY.

TITLE 4. RESERVED.

TITLE 5. BUDGET AND FINANCE.

SUBTITLE 1. BUDGET.

5-101. CONTENTS OF BUDGET.

(A)  THE COUNTY BUDGET SHALL CONSIST OF THE CURRENT EXPENSE
BUDGET, THE CAPITAL PROGRAM AND CAPITAL BUDGET, AND THE BUDGET
MESSAGE.

(B)  CONTENTS OF THE CURRENT EXPENSE BUDGET. THE PROPOSED
CURRENT EXPENSE BUDGET SHALL CONTAIN NOT LESS THAN THE FOLLOWING
INFORMATION:

(1)  A DETAILED STATEMENT OF ALL REVENUE ESTIMATED TO
BE RECEIVED BY THE COUNTY DURING THE NEXT FISCAL YEAR, SHOWING
ALL FUNDS AND SOURCES OF INCOME;

(2)  A STATEMENT OF THE BONDED AND OTHER INDEBTEDNESS
OF THE COUNTY AND ALL DEBT SERVICE REQUIREMENTS;

(3) A STATEMENT OF THE ESTIMATED CASH SURPLUS
AVAILABLE FOR EXPENDITURE;