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624 REVENUE AND TAXES. [ART. LXXXI
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Tax on Mortgages.
187. Montgomery, Frederick and Car-
roll Counties; tax on, in.
Taxation of Dogs.
195-201. License, tag and collar. When
dog may be killed; private nui-
sance. Dog license fund. Dam-
ages for animals killed by dogs.
Penalty. No application to Bal-
timore City.
Mode and Measure of Assessment.
203. Appeal tax court to value and as-
sess ; reassessment — procedure.
Neglect of employees to perform
duties. Effect of mailing notice.
211. Building association shares, to
what extent exempt.
Distilled Spirits.
219-220. Report by distillers; tax. on
liquors on hand; valuation; cor-
porations.
State Auditor.
230. Examination of books, accounts
and reports of officials and insti-
tutions ; reports ; duties of board
of public works ; fiscal year.
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230A. Audit of claims ; statements, etc.
233. State-aided institutions — inspec-
tion of accounts of.
28SA. Failure to comply with order of
hoard of public works, etc. ; pen-
alty.
State Tax Commission.
234. Appointment; qualifications; term;
salary ; oath ; employees ; office.
248. County and other assessors; com-
pensation.
249. Uniform assessment plan to be fol-
lowed by county commissioners.
250. Levy for expenses of assessment.
251. Mandamus against county com-
missioners.
252. Compensation of county commis-
sioners and counsel for services
relative to reassessments.
253. Notice of assessment.
Uniformity of Taxation in Incorpor-
ated Towns.
254. Rules set out in article 15 of con-
stitution to be followed; classes
of property.
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State, County and Municipal Taxes.
1.*
Exemptions.
4.
Where the intention of the legislature is that a municipality should
become the owner of the stock of, and manage and control, a water com-
pany, such stock owned by the municipality, and also its property, is
exempt under this section from taxation. The exemption of corporate
stock from taxation operates to exempt its property. Anne Arundel County
v. Annapolis. 126 Md. 446.
*The act of 1916, chapter 52, amending the Baltimore City Charter, provides
that personal representatives, guardians, receivers and trustees shall pay taxes due
from their decedents as preferred debts; if distribution is made on or after Octo-
ber 1st of any year, such fiduciary must retain sufficient funds to pay taxes for the
ensuing year; receivers and trustees are only liable, however, for taxes due at
the time of a distribution to creditors.
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