Maryland Code, LOCAL GOVERNMENT 16-109

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County: means a county of the State or Baltimore City. See
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(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.