In Allegany County, all special taxing-area commissions or boards having the right to collect taxes or fees shall file an annual report with the County Commissioners accounting for all taxes collected and disbursed. This report shall be notarized and the Commissioners at their discretion may require a certified audit. This report shall be filed within 60 days after the end of the fiscal or calendar year. All reports shall be open to the public review at the courthouse and at a convenient location in the area where taxes or fees are collected.