(a) (1) A county may direct the class or subclass of property that is subject to the county property tax.
(2) A county may impose a tax on the value of property of any sum that may be necessary:
(i) to pay the principal and interest of any loan obtained by the county according to law;
(ii) to provide for the sinking fund authorized under paragraph (3) of this subsection; and
(iii) for the support and maintenance of the county government.
(3) A county may create a sinking fund to meet the liabilities incurred by the county.
(b) A county may provide for:
(1) the prompt collection of all taxes due the county; and
(2) the sale of property for the payment of unpaid taxes.
(c) A county may:
(1) correct errors in the assessment of property;
(2) provide for the reduction or abatement of assessments improperly made; and
(3) provide for the reimbursement of overpayments made because of an assessment error.
(d) (1) A county may impose a tax for the organization, operation, and maintenance of:
(i) libraries;
(ii) fire and ambulance services; and
(iii) other municipal services.
(2) A county may authorize the purchase, sale, construction, maintenance, and operation of all property necessary or incidental to the services listed in paragraph (1) of this subsection.
(e) A county may impose a tax to pay for additional retirement or disability benefits to any former county employee who is entitled to receive additional benefits.
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