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State, County and Municipal Taxes.
1. To be levied upon the assessments.
Valuation and Assessment.
2. What property shall be assessed.
3. Foreign public securities to be as-
sessed.
Exemptions.
4. What property shall be exempt.
5. How exemption of grave-yard and
cemetery, obtained.
6. Fifteen acres of land purchased
for erection of monuments and
parks in memory of soldiers in
our civil war to be exempt from
taxation.
7. Persons assessed for less than $100
not to pay any tax.
Mode of Valuation and Assessment.
8. Duty of assessors.
9. Compensation of collectors and as-
sessors.
10. Clerks shall transmit annually to
county commissioners or appeal
tax court list of alienations of
property and judgments; not ap-
plicable to certain counties.
11. Registers of wills shall transmit
annually a summary account of
all successions.
12. Discovered property to be assessed
by county commissioners or ap-
peal tax court.
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13. Commissioner of land office shall
in like manner transmit to coun-
ty commissioners or mayor of
Baltimore list of certificates
ready for patent.
14. Alienees to be chargeable with as-
sessment.
15. County commissioners and appeal
tax court empowered to correct
assessments, when.
Assessment — Abatements and
Additions.
16. Proceedings upon applications for
abatement.
17. Applicants to be interrogated on
oath.
Appeals.
18-19. Right of appeal from assess-
ment of property.
20. Excess of tax to be allowed ap-
pellant when his appeal is sus-
tained.
Assessment — Removals of Property.
21. Parties removing to the state or
changing residence within the
state shall give account, of their
property.
22. Penalty.
23. Xotlce by county commissioners or
appeal tax court to authorities
of place to which property has
been removed of such removal.
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