(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.
Maryland Legal Code