J. MILLARD TAWES, GOVERNOR 15
and Taxes", sub-title "State Department of Assessments and
Taxation" to follow immediately after Section 232 (13) thereof,
providing that among the jurisdiction, supervision, powers and
duties of the Department of Assessments and Taxation is the
power to provide for periodic surveys of assessment ratios to fair
market values in the twenty-three counties and Baltimore City,
and relating generally to the procedure and powers by which such
surveys may be provided.
Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 232(14) be and the same is hereby added to
Article 81 of the Annotated Code of Maryland (1960 Supplement),
title "Revenue and Taxes", sub-title "State Department of Assess-
ments and Taxation", to follow immediately after Section 232(13)
thereof, and to read as follows:
(14) To provide for periodic surveys of assessment ratios to fair
market values in the twenty-three counties and Baltimore City, begin-
ning January 1, 1962, and at two-year intervals thereafter. The
Director shall prescribe the manner in which the survey is to be
conducted. He may select competent and experienced assessors from
any source in his discretion to perform the survey. In the alterna-
tive, he may, with the approval of the respective Boards of County
Commissioners or the Mayor of Baltimore City, designate suitable
personnel from among the Supervisors of Assessments and the Asses-
sors of the counties and Baltimore City. In the latter event, any
person so designated by the Director (1) shall be relieved of his
regular assessing duties and given a leave of absence during the time
required to conduct the survey; (2) shall be paid a salary (during
the period of time he is performing these special duties) equal to
his regular salary or to the maximum amount specified for the
position of Assistant Supervisor, Class B jurisdiction, in Section
237(d) of this Article, whichever is the greater; (3) shall remain
on and be paid from the respective County or City payroll; and (4)
shall be restored to his regular position at the conclusion of the
survey. Also, if County and City personnel are so utilized for a
survey, the entire salary of each shall be reimbursed to the respective
County or City in the same manner as now provided in this Article
for reimbursement of the State's share of assessors' salaries. The
number of personnel for and the expenses incident to the survey, in-
cluding travel, lodging and meals, shall be as provided in the Depart-
ment's annual budget.
Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.
Approved February 27, 1961.
|
|