(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: (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.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.