reglab/housing_qa huggingface dataset:
MD. Local Government Code Ann. §  16-106 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-106 - Budget and Fiscal Policies; Purchasing Laws

    The budget and fiscal policies and purchasing laws of a county govern:        (1)    the county board of elections;        (2)    the State’s Attorney’s office in the county;        (3)    the sheriff’s office in the county;        (4)    the county board of alcoholic beverages license commissioners; and        (5)    except for the office of a clerk of court, the circuit court of the county.
MD. Local Government Code Ann. §  16-107 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-107 - Reserve Accounts

    (a)    In this section, “reserve account” means a continuing, nonlapsing account or fund in which money is retained to support appropriations that have become unfunded.    (b)    By ordinance or local law, after notice and hearing, a county may establish one or more reserve accounts.    (c)    An ordinance or a local law that establishes a reserve account shall provide for:        (1)    requirements for the accumulation of a fixed amount of money, a percentage of designated revenues, or both;        (2)    the circumstances under which the account may be used; and        (3)    the use of any earnings on the account.
MD. Local Government Code Ann. §  16-108 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-108 - Governmental Charges

    (a)    In this section, “governmental charge” means a tax, a fee, or any other charge that a county or municipality collects.    (b)    (1)    A governing body of a county or municipality may allow a governmental charge to be paid by credit or debit card.        (2)    The governing body of a county or municipality shall determine:            (i)    the governmental charges that may be paid by credit or debit card; and            (ii)    the types of credit or debit cards that will be accepted.    (c)    (1)    The governing body of a county or municipality may add a service charge to a governmental charge paid by a credit or debit card.        (2)    The amount of the service charge:            (i)    may not exceed the fee charged to the county or municipality for use of the credit or debit card; and            (ii)    shall be determined at the time the governmental charge is paid.    (d)    A county or municipality that allows governmental charges to be paid by credit or debit card shall provide notice with each property tax bill or other invoice for which payment by credit or debit card is authorized:        (1)    that a credit or debit card may be used to pay the governmental charge;        (2)    the types of credit and debit cards that may be used; and        (3)    whether a service charge will be added to the governmental charge if a credit or debit card is used.
MD. Local Government Code Ann. §  16-109 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-109 - Tax on Property

    (a)    This section applies only to commission counties.    (b)    The county commissioners of a county shall:        (1)    impose taxes on property within the county subject to taxation; and        (2)    provide for the collection of the taxes.    (c)    The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.    (d)    The county commissioners of a county shall use property tax revenue to:        (1)    support the courts;        (2)    compensate jurors and county or State witnesses;        (3)    pay outpensions established by the county commissioners or by the trustees of the poor;        (4)    pay the funeral expenses of the poor; and        (5)    pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.
MD. Local Government Code Ann. §  16-110 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-110 - Tax for Soil Conservation Districts

    (a)    This section applies to all counties except Baltimore City.    (b)    The governing body of a county may impose a tax to provide funding to support the work of the soil conservation districts organized in its county under Title 8 of the Agriculture Article.    (c)    The governing body of a county may make agreements for the use of money appropriated for a soil conservation district as the governing body considers advisable or necessary.
MD. Local Government Code Ann. §  16-111 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-111 - Trusts

    (a)    This section applies to all counties except Baltimore City.    (b)    The governing body of a county may receive, hold, and control in trust all money or other property that is given to the county in trust for the purpose of education.    (c)    By resolution or otherwise, the governing body of a county may provide for the administration of the trust in the manner prescribed by the trust instrument.    (d)    If the governing body of a county is neglectful in administering the trust, the State’s Attorney of the county shall institute proceedings in the circuit court to compel the proper administration of the trust.
MD. Local Government Code Ann. §  16-112 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-112 - Payments by Counties to Municipalities

    Each fiscal year, each county shall pay to each municipality in the county an amount of money equal to the amount received by the municipality for fiscal year 1967 to fiscal year 1968 under former Art. 81, § 30(d) of the Annotated Code, relating to apportionment of shares of taxes on banks and finance corporations.
MD. Local Government Code Ann. §  16-113 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-113 - Allegany County -- Lien for Water or Sewer Services

    (a)    In Allegany County, an entity that provides water or sewer services to the public on a nonprofit basis shall have a lien against the property to which the service was supplied if the charges for the services are not paid.    (b)    A lien under this section is subject to the requirements for a mechanic’s lien on real property, including the requirement to record the lien among the appropriate land records.
MD. Local Government Code Ann. §  16-114 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-114 - Prince George's County -- Administrative Hearing Services

    (a)    In this section, “common ownership community” means:        (1)    a condominium organized under Title 11 of the Real Property Article;        (2)    a homeowners association organized under Title 11B of the Real Property Article; or        (3)    a cooperative housing corporation organized under Title 5, Subtitle 6B of the Corporations and Associations Article.    (b)    By ordinance, Prince George’s County may impose a fee to provide administrative hearing services for the resolution of disputes involving a common ownership community located in the county.    (c)    Prince George’s County may specify in the ordinance:        (1)    which remedies must be exhausted before administrative hearing services may be utilized; and        (2)    the process involved in the administrative hearing services.
MD. Local Government Code Ann. §  16-115 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-115 - Washington County -- Issuance or Renewal of Licenses

    (a)    In Washington County, a county license or permit may not be issued or renewed until the County Treasurer and any municipality in which the applicant does business certify that there are no delinquent personal property taxes due from the applicant.    (b)    By majority vote, the County Commissioners of Washington County may waive the requirement under this section.
MD. Local Government Code Ann. §  16-116 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 1 - General Provisions|Section 16-116 - Washington County -- Insufficient Funds

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Check” has the meaning stated in § 8–101 of the Criminal Law Article.        (3)    “Insufficient funds” means insufficient funds as described in § 8–102 of the Criminal Law Article.    (b)    The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted under this section.    (c)    (1)    The County Commissioners of Washington County may impose a fee for each check that is presented in payment of any obligation to the county and is dishonored due to insufficient funds.        (2)    The county commissioners shall determine the amount of the fee imposed under this section.
MD. Local Government Code Ann. §  16-201 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 2 - County Treasurers|Section 16-201 - Succession

    The county treasurer, comptroller, tax collector, or other similar officer of each county shall have the right to succession in that office.
MD. Local Government Code Ann. §  16-202 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 2 - County Treasurers|Section 16-202 - Calvert County

    (a)    The annual salary of the County Treasurer of Calvert County is $57,500.    (b)    (1)    The County Treasurer of Calvert County shall appoint one deputy treasurer.        (2)    The County Commissioners of Calvert County shall set the annual salary of the deputy treasurer.    (c)    (1)    An individual who serves as County Treasurer of Calvert County for at least three terms shall receive an annual pension when the individual leaves office of $150 for each year served.        (2)    The pension shall be paid at least once per month.    (d)    The County Commissioners of Calvert County shall:        (1)    provide in its annual budget a pension of $150 per month to be paid to the surviving spouse of any county treasurer who served as of October 1974; and        (2)    pay the pension for the life of the surviving spouse.
MD. Local Government Code Ann. §  16-203 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 2 - County Treasurers|Section 16-203 - St. Mary's County

    (a)    The annual salary of the County Treasurer of St. Mary’s County is:        (1)    $50,000 for calendar year 2015;        (2)    $50,500 for calendar year 2016;        (3)    $51,005 for calendar year 2017; and        (4)    $63,000 for calendar year 2018.    (b)    The County Treasurer of St. Mary’s County shall devote full time to the duties of office.
MD. Local Government Code Ann. §  16-205 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 2 - County Treasurers|Section 16-205 - Washington County

    (a)    (1)    The annual salary of the County Treasurer of Washington County is:            (i)    as set by the County Commissioners of Washington County under Title 28, Subtitle 2 of this article; or            (ii)    any increased compensation authorized by the County Commissioners of Washington County.        (2)    The County Treasurer shall determine the annual salaries of the deputy treasurer and employees in the office, subject to:            (i)    the approval of the County Commissioners; and            (ii)    any increased compensation authorized by the County Commissioners.    (b)    The County Commissioners of Washington County shall pay the office expenses of the County Treasurer of Washington County.
MD. Local Government Code Ann. §  16-301 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-301 - Fiscal Year

    Each county, municipality, and special taxing district shall adopt the fiscal year specified in § 16–101 of this title as its period for recording and reporting its fiscal transactions.
MD. Local Government Code Ann. §  16-302 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-302 - Maintenance of Books, Records, Journals, and Fiscal Reports

    Each county, municipality, and special taxing district shall maintain its financial records by a method that allows for the recording and reporting of all information contained in them for the fiscal year adopted under § 16–301 of this subtitle.
MD. Local Government Code Ann. §  16-303 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-303 - Uniform System of Financial Reporting

    (a)    Each county, municipality, and special taxing district shall maintain the uniform system of financial reporting established by the Department of Legislative Services.    (b)    If a county, municipality, or special taxing district does not comply with subsection (a) of this section, the Comptroller, after notice from the Executive Director of the Department of Legislative Services of the noncompliance, may order the discontinuance of all money, grants, or State aid that the county, municipality, or special taxing district is entitled to receive under State law, including money from:        (1)    the income tax;        (2)    the tax on racing;        (3)    the recordation tax;        (4)    the admissions and amusement tax; and        (5)    the license tax.
MD. Local Government Code Ann. §  16-304 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-304 - Annual Financial Reports

    (a)    (1)    Except as provided in paragraph (2) of this subsection, on or before October 31 after the close of its fiscal year, each county, municipality, and special taxing district shall file with the Department of Legislative Services a financial report for that fiscal year.        (2)    (i)    A county, municipality, or special taxing district with a population of over 400,000 may file its financial report on or before December 31 after the close of its fiscal year.            (ii)    Unless subparagraph (i) of this paragraph applies, Howard County may file its financial report on or before November 30 after the close of its fiscal year.            (iii)    Allegany County, Calvert County, Caroline County, Charles County, Frederick County, Garrett County, Queen Anne’s County, St. Mary’s County, Somerset County, Talbot County, and Wicomico County may file the county’s financial report on or before December 31 after the close of the county’s fiscal year.    (b)    The financial report required under subsection (a) of this section shall be:        (1)    prepared on the form established by the Department of Legislative Services; and        (2)    verified by the chief executive officer of the county, municipality, or special taxing district.    (c)    If a county, municipality, or special taxing district does not comply with subsection (a) of this section, the Comptroller, on notice from the Executive Director of the Department of Legislative Services, may order the discontinuance of all money, grants, or State aid that the county, municipality, or special taxing district is entitled to receive under State law, including money from:        (1)    the income tax;        (2)    the tax on racing;        (3)    the recordation tax;        (4)    the admissions and amusement tax; and        (5)    the license tax.
MD. Local Government Code Ann. §  16-305 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-305 - Annual Audits

    (a)    Except as provided in subsection (b) of this section, each county, municipality, and special taxing district created by the State shall have its financial records audited at least once each fiscal year by the persons and for the purposes specified in this section and §§ 16–307 and 16–308 of this subtitle.    (b)    Unless the Legislative Auditor determines, on a case–by–case basis, that more frequent audits are required, the Legislative Auditor may authorize a municipality or a special taxing district created by the State with annual revenues of less than $250,000 in the prior 4 fiscal years to have an audit conducted once every 4 years.    (c)    (1)    The audit required under subsection (a) of this section shall be conducted by a certified public accountant:            (i)    acting in the capacity of an independent auditor or an official auditor of a county or municipality; and            (ii)    who is in compliance with the Maryland Public Accountancy Act.        (2)    An official auditor must be approved by the Legislative Auditor to conduct the audit.        (3)    In conducting the audit, the auditor shall examine the methods, accuracy, and legality of the financial records of the county, municipality, or special taxing district.    (d)    (1)    On the initiative of the Legislative Auditor, the Legislative Auditor may review or audit the financial records of any county, municipality, or special taxing district created by the State.        (2)    A county, municipality, or special taxing district created by the State may request the Legislative Auditor to audit its financial records.
MD. Local Government Code Ann. §  16-306 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-306 - Audit Reports

    (a)    The county, municipality, or special taxing district shall report the results of the audit required under § 16–305 of this subtitle to the Legislative Auditor:        (1)    on the form and in the manner that the Legislative Auditor requires; and        (2)    on or before the date the financial report of the county, municipality, or special taxing district must be filed under § 16–304(a) of this subtitle.    (b)    An audit report filed by a county, municipality, or special taxing district with the Legislative Auditor shall include financial statements of the county, municipality, or special taxing district that are:        (1)    prepared in accordance with generally accepted accounting principles; and        (2)    audited in accordance with generally accepted auditing standards.    (c)    An audit report filed with the Legislative Auditor is a public record.    (d)    If a county, municipality, or special taxing district does not comply with subsection (a) or (b) of this section, the Comptroller, on notice from the Executive Director of the Department of Legislative Services, may order the discontinuance of all money, grants, or State aid that the county, municipality, or special taxing district is entitled to receive under State law that are distributed by the Comptroller, the clerks of the court, or any other unit of State government.
MD. Local Government Code Ann. §  16-307 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 16 - In General|Subtitle 3 - Uniform System of Financial Reporting|Section 16-307 - Review and Report by Legislative Auditor

    (a)    (1)    Each year the Legislative Auditor shall:            (i)    review the audit reports required under § 16–306 of this subtitle; and            (ii)    make a full and detailed written report to the Comptroller and, in accordance with § 2–1257 of the State Government Article, the Executive Director of the Department of Legislative Services on the result of the audit of the financial records of each county, municipality, and special taxing district created by the State.        (2)    The report may include recommendations that the Legislative Auditor considers advisable relating to:            (i)    methods of bookkeeping;            (ii)    changes in the uniform system of financial reporting; and            (iii)    changes in the reports of the counties, municipalities, and special taxing districts.    (b)    (1)    In conducting the review required under subsection (a) of this section, the Legislative Auditor may review the work papers and other documentation of the auditor who filed the audit report.        (2)    The Legislative Auditor may refer audit reports, work papers, or other documentation reviewed by the Legislative Auditor to the State Board of Public Accountancy for action required by the Maryland Public Accountancy Act.    (c)    The Legislative Auditor shall report any violation of this subtitle by a county, municipality, or special taxing district created by the State to the Comptroller and, in accordance with § 2–1257 of the State Government Article, to the Executive Director of the Department of Legislative Services.