Maryland County Commissioners Section 87

      For the purpose of raising funds necessary to carry out the plan of drainage improvements described in the report of the drainage viewers and confirmed by the county commissioners, the board of managers shall decide upon the amount to be raised, which sum may be less than the total assessment, and shall prepare a drainage tax roll showing the sum or amount due from each landowner listed as subject to assessment in the report made out and returned by the drainage viewers and confirmed by the county commissioners. Such drainage taxes shall be proportional to the respective assessments. Said drainage tax roll shall be signed by the managers and shall by them be sent to the clerk of the board of county commissioners, who shall certify to the county commissioners its conformance to the provisions of this section. The county commissioners shall thereupon certify the drainage tax roll to the county treasurer, who shall include such taxes in the next bills for State and county taxes sent out from his office. Such drainage taxes shall be due and collectible at the same time and in the same manner as county taxes, and shall be liable to the same penalties for the late payment and nonpayment as county taxes. Should the funds raised in this manner be insufficient to complete the plan of drainage improvements a subsequent drainage tax or taxes shall be levied and collected in like manner.