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Session Laws, 1935
Volume 579, Page 976   View pdf image (33K)
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976 LAWS OF MARYLAND. [CH. 468

166. The jurisdiction, supervision, powers and duties
of the State Tax Commission herein created and estab-
lished shall extend under this Article:

(1) To assess all persons or properties which by this
Article are to be assessed by it, and to perform all duties
imposed upon it by this Article.

(2) To supervise the administration of the assessment
and tax laws of Maryland, and of each county or city
thereof.

(3) To supervise the performance of the duties im-
posed by law, or by the Commission, upon the Supervisors
of Assessments appointed for the various counties and
Baltimore City, and in pursuance thereof said Commis-
sion is authorized and directed to officially designate one
of its employees as "Chief Supervisor of Assessments, "
whose duty it shall be, under the control of the State Tax
Commission, to supervise the performance of the duties
of the various supervisors of assessments and supervise
the performance of the duties of various assessors ap-
pointed by the county commissioners of this State.

(4) To supervise the assessment of all property in the
counties a id cities of this State to the end that all taxable
property shall be entered upon the assessment rolls and
equalized between persons, firms and corporations, so that
all persons, firms and corporations shall be assessed alike
for like kinds of property.

(5) To establish forms of reports and notices of as-
sessment by assessors and by the county commissioners
and the Appeal Tax Court of Baltimore City as well as
schedules to and notices from the State Tax Commission,
as well as forms of assessment and collection books and.
forms of financial and statistical reports of county com-
missioners and the Appeal Tax Court of Baltimore City
to the State Tax Commission. The State Tax Commission
is empowered to require all local officials to use the forms
prescribed by the State Tax Commission, and shall have
power to examine the assessment and collection books of
local governing bodies, assessing officials and tax col-
lectors.

(6) To provide, subject to the approval of the Comp-
troller of the Treasury, for a uniform system of accounts
to be used by all collectors of State taxes.

(7) To formulate, whenever the Commission shall
deem it practicable, standards or units for the assessment
of various kinds of property, and to issue instructions to
local supervisors of assessments in regard thereto and to
require the use thereof. To confer with county commis-

 

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Session Laws, 1935
Volume 579, Page 976   View pdf image (33K)
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