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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 657   View pdf image (33K)
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ART. LXXXI] STATE TAX COMMISSION. 657
Boards of County Commissioners in the State of Maryland shall appoint
such number of County, assessors as shall be ordered by the State Tax
Commission; and for incompetency or any other cause, the State Tax
Commission shall have the authority and power to dismiss and discharge
any of such County assessors and require the County Commissioners of
any of the several Counties as the case may be, to appoint a competent
individual to fill the vacancy, or the said State Tax Commission in its
discretion shall have the authority and power to fill said vacancy with
a competent individual; and to appoint such other assessors as said
Commission may consider necessary; the rate of compensation of the
County and additional assessors provided for in sections 248 to 253
shall not exceed five dollars per day for the time they are actually em-
ployed in the work of assessing, which compensation, as well as all
other expenses incident to- local assessment, shall be levied for by the
several Boards of County Commissioners.
A proposed reassessment under this and the following sections was not
invalid because it was restricted to the counties of the state nor because
it applied only to real estate, nor on the ground of the insufficiency of the
prescribed notice to property owners. Section 249 is not invalid as an
unlawful delegation of power to the state tax commission—see notes to
article 15 of the Declaration of Eights. Purpose and nature of this and the
following sections, and these sections compared with section 235 et seq.
Leser v. Lowenstein, 129 Md. 240.
1916, ch. 629, sec. 249.
249. The uniform plan for the assessment of property which shall
be formulated by the State Tax Commission, shall be followed strictly
by the Board of County Commissioners of the several Counties in the
State, together with all County assessors, not only for the assessment
provided for in sections 248 to 253, but for all subsequent reassessments
and reviewal of assessments authorized by Article 81, section 234 et seq.
See notes to section 248.
1916, ch. 629, sec. 250.
250. The Board of County Commissioners of the several Counties
of the State shall provide by levy an amount sufficient to pay for the
assessment of property in their respective Counties upon the order of
the State Tax Commission.
v
1916, ch. 629, sec. 251.
251. In the event that any of the several Boards of County Com-
missioners of the State of Maryland neglect or refuse to include in the
levy succeeding the date of notification from the State Tax Commission
of the amount necessary to reassess property in the particular County,
the amount of which is in the preceding Section provided for, or in the
event any of the several Boards of County Commissioners shall neglect
or fail to follow the instructions of the State Tax Commission, either
as to the method or plan of assessment, or failure to appoint County
assessors as hereinbefore provided, then in that event, the State Tax


 
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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 657   View pdf image (33K)
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