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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 2555   View pdf image (33K)
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REVENUE AND TAXES. 2555

ARTICLE 81.

REVENUE AND TAXES.1

State, County and Municipal Taxes.

1. To be levied upon assessments.

Valuation and Assessment.

2. What property shall be assessed.
3. Foreign public securities to be assessed.

Exemptions.

4. What property exempt; strict construc-
tion.
5. Municipal and county bonds, stocks,
etc., exempt from taxation ; provisos.
6. Endowment funds.
7. Real estate of hospital held for future
use.
8. Property of American Legion and cer-
tain other soldier organizations.
9. Vessels engaged in foreign or certain
coastwise commerce.
10. How exemption of grave-yard and
cemetery, obtained.
11. Fifteen acres of land purchased for
erection of monuments and parks in
memory of soldiers in civil war ex-
empt from taxation.
12. Household furniture; discretion of
county commissioners.

Mode of Valuation and Assessment.

13. Duty of assessors.
14. Compensation of collectors and as-
sessors.
15-16. Clerks and registers to furnish in-
formation for valuation and assess-
ment.
17. Automobile dealers to report names of
purchasers.

18. Discovered property to be assessed by
county commissioners or appeal tax
court.
19. Commissioner of land office shall in
like manner transmit to county
commissioners or mayor of Balti-
more list of certificates ready for
patent.
20. Alienees chargeable with assessment.
21. County commissioners and appeal tax
court empowered to correct assess-
ments, when.

Assessments — Abatements and
Additions.

22. Proceedings upon applications for
abatement.
23. Applicants to be interrogated on oath.

Appeals.

24. Baltimore City — procedure; time;
hearing; costs; power of city court;
appeal to Court of Appeals.
25. Right of appeal from assessment of
property.
26. Excess of tax allowed appellant when
appeal sustained.

Assessment — Removals of Property.

27. Parties removing to state or changing
residence within state shall give ac-
count of their property.
28. Penalty.
29. Notice by county commissioners or
appeal tax court to authorities of
place to which property has been
removed of such removal.

1 See art. 3, secs. 51 and 58, of Md. Constitution, and arts. 14 and 15 of Declaration of
Rights.
As to the gasoline tax, see art. 56, sec. 211, et seq.

 

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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 2555   View pdf image (33K)
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