§16–109.

    (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.