Ch. 700

LAWS OF MARYLAND

7-111. DOCUMENTS AND PAPERS OF TREASURER'S OFFICE.

ALL BOOKS, DOCUMENTS, AND PAPERS PERTAINING TO THE COUNTY
TREASURER'S OFFICE ARE THE PROPERTY AND RECORDS OF SOMERSET
COUNTY, AND SHALL BE KEPT IN THE COUNTY-DESIGNATED OFFICE FOR THE
COUNTY TREASURER. AT ANY TIME, THE COUNTY COMMISSIONERS, THE
GRAND JURY OF SOMERSET COUNTY, OR ANY COUNTY TAXPAYER MAY EXAMINE
THEM. ALL BOOKS, DOCUMENTS AND PAPERS, ACCOUNTS, CREDITS, AND
DEPOSITS BELONGING TO THE TREASURER'S OFFICE OR IN THE CUSTODY OF
THE TREASURER SHALL BE TRANSFERRED TO HIS SUCCESSOR IN OFFICE
WHEN THAT SUCCESSOR IS DULY ELECTED AND QUALIFIED. (P.L.L.,
1930, Art. 20, sec. 346; 1963 Code, sec. 278; 1910, ch. 10, sec.
220 (p. 1133); 1977 Code, sec. 54; 1988, ch. .)

7-112. TREASURER'S FINAL SETTLEMENT.

(A)  FINAL STATEMENT. THE TREASURER SHALL DEPOSIT IN THE
MANNER REQUIRED BY THIS TITLE ALL COUNTY TAXES AND ALL MONEY DUE
THE COUNTY WHICH THE TREASURER HAS COLLECTED. WHEN THE COUNTY
TAXES FOR ANY YEAR HAVE BEEN COLLECTED IN FULL, THE TREASURER
SHALL DELIVER TO THE COUNTY COMMISSIONERS A STATEMENT OF DEPOSITS
THAT SHOW THE COLLECTIONS IN FULL.

(B)  PAID TO STATE. THE TREASURER SHALL PAY INTO THE
TREASURY OF THE STATE OF MARYLAND, ACCORDING TO LAW, ALL THE
STATE TAXES LEVIED AND COLLECTED IN THE COUNTY.

(C)  TWO YEARS. THE TREASURER SHALL BE ALLOWED 2 YEARS FROM
THE DATE OF EACH LEVY PLACED IN HIS HANDS FOR COLLECTION TO
COMPLETE THAT COLLECTION AND TO MAKE HIS FINAL SETTLEMENT WITH
THE COUNTY COMMISSIONERS AND WITH THE TREASURER OF MARYLAND.
IMMEDIATELY AFTER THE EXPIRATION OF THE 2 YEARS THE COUNTY
COMMISSIONERS SHALL BRING SUIT ON THE BOND OF THE TREASURER FOR
ALL COUNTY TAXES IN HIS HANDS UNCOLLECTED OR UNACCOUNTED FOR TO
THE COUNTY COMMISSIONERS. (P.L.L., 1930, Art. 20, sec. 356; 1963
Code, sec. 286; 1910, ch. 10, sec. 230 (p. 1137); 1977 Code, sec.
62; 1988, ch. .)

7-113. SUCCESSOR; POWERS AND DUTIES.

THE COUNTY COMMISSIONERS, AT ANY TIME AFTER THE EXPIRATION
OF THE TERM OF ANY COUNTY TREASURER, OR AT THE TIME OF THE FINAL
SETTLEMENT FOR WHICH PROVISION IS MADE IN THIS SUBTITLE, MAY
REQUIRE THE TREASURER TO DELIVER OVER TO THE TREASURER'S
SUCCESSOR IN OFFICE ALL COLLECTIBLE TAXES DUE UPON THE LEVIES
WITH WHICH THE TREASURER WAS CHARGED. THE TREASURER SHALL
DELIVER OVER THE NOTICES, SCHEDULES, AND OTHER PROCEEDINGS HAD
FOR THE ENFORCEMENT OF PAYMENT OF THE TAXES. IN THAT CASE THE
SUCCESSOR, OR NEWLY ELECTED OR QUALIFIED TREASURER, UPON THE
DELIVERY TO HIM OF THE BILLS FOR THE TAXES, SHALL ENFORCE THE
PAYMENT OF THE TAXES IN THE SAME MANNER AS HIS PREDECESSOR COULD
HAVE DOME. THE TREASURER HAS ALL THE POWER AND AUTHORITY IN LAW
WITH WHICH HIS PREDECESSOR WAS CLOTHED FOR THE PURPOSE. IN THAT

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