(a) The special assessments imposed under this subtitle shall remain in the county treasury until disbursed by the county tax collector on orders signed by the board of managers.

(b) (1) Except as provided in paragraph (2) of this subsection, the county tax collector shall be entitled to retain 3% of the drainage special assessments collected under this subtitle as compensation.

(2) In Caroline County, the county tax collector shall deposit all fees collected into the general fund of Caroline County.

(c) For each drainage association in the county, the county tax collector shall keep a separate record that shows all income and expenses.