(a)      (1)      Each year the WSSC shall stamp on the treasurer's books of the respective counties, opposite the properties or owners listed in the books that are subject to a benefit charge, the annual benefit charge levied against the properties. The total benefit charge shall be noted in the book.

            (2)      The WSSC shall have free access to make the entries to the books for 30 days before the time when the actual collection of taxes begins in the respective counties.

            (3)      The respective treasurer shall refer all protests, objections, or complaints concerning the benefit charge to the WSSC. The treasurer may not refund, change, or amend the charges.

            (4)      The WSSC shall add any properties against which the WSSC has levied a benefit charge that was not assessed for State or county taxes to the treasurer's books. The treasurer shall collect the benefit charge as provided in this subsection.

      (b)      (1)      The treasurers of Prince George's and Montgomery Counties, or other tax collecting authorities, shall:

                  (i)      Print upon their tax bills the following:

      "To Sanitary Commission benefit charge $.....";

                  (ii)      Provide a space on the tax bills for the interest or penalty;

                  (iii)      Make the proper and necessary entries on all bills sent out; and

                  (iv)      Collect the amounts noted on the bills with the State and county taxes.

            (2)      In Montgomery County, every property tax bill rendered for fiscal year 1986 and thereafter shall list separately any deferred water or sewer connection benefit charges applicable to an assessed property.

      (c)      (1)      The benefit charge shall:

                  (i)      Be treated for purposes of collection as county taxes;

                  (ii)      Bear the same interest and the same penalties; and

                  (iii)      Be advertised in the same manner as and with county taxes.

            (2)      All law relating to the collection of county taxes applies to the collection of the benefit charge.

            (3)      Property redeemed from a county tax sale and property sold by the County Councils after a final tax sale may not be redeemed or sold except upon the payment of the benefit charge due on the property.

            (4)      All property subject to delinquent benefit charges shall be sold for delinquent charges at the same time and in the same manner as property is sold for county taxes.

      (d)      (1)      On the 10th day of each month the respective treasurers shall pay the WSSC the amount of the benefit charge collected by the treasurer through the last day of the preceding month.

            (2)      If the treasurer fails to pay the sum as provided in this section, the amount due the WSSC shall bear a penalty of 1 percent per month.

            (3)      The treasurer withholding the payment is personally liable for the failure to pay it to the WSSC.

      (e)      The County Councils of Montgomery County and Prince George's County shall require the bonds of their treasurers to be conditioned on the payment to the WSSC of the amount collected for the WSSC.

      (f)      (1)      The WSSC shall pay annually to the counties a reasonable amount for the services of the treasurers.

            (2)      With respect to the annual payment specified in paragraph (1) of this subsection, the WSSC shall:

                  (i)      Establish the payment as an item in the WSSC operating budget; and

                  (ii)      Pay each county by December 1 of each year.