|
Rate and Items of State Tax.
30. Levy and apportionment of state tax;
corporations.
Record of Property Assessed.
31. To be made and kept by clerks of
county commissioners and appeal tax
court.
32. Return of assessments to comptroller;
penalty.
33. State's attorney to notify grand jury
of their failure.
Levy of Taxes.
34. County commissioners and mayor and
city council of Baltimore annually to
impose state taxes; in case of failure
governor to appoint state tax board.-
35. May be appointed from state at large.
36. Clerks of county commissioners or ap-
peal tax court to furnish such state
boards with returns of assessors ; pen-
alty.
37. Compensation of such boards.
38. Clerks of county commissioners and
city register of Baltimore to send to
comptroller certificate of imposition
of state tax.
Collectors and Collections.
39. Appointment and compensation of col-
lectors.
40. Bond of.
41. Bond of collector of state taxes in. Bal-
timore city.
42. Collector in Baltimore city to make
daily deposits of collections.
43. Treasurer may examine his books
weekly.
44. Oath of collectors.
45. New appointment made in case collec-
tor fails to give bond.
46. Clerks of county commissioners and
city register to inform governor an-
nually whether there is a state tax
collector in counties and Baltimore
city.
47. Governor to appoint collector if there
be none in counties or Baltimore
city.
48. To appoint another if he fails to quali-
fy.
|
49. Separate collector of state taxes may
be appointed.
50. Clerk of county commissioners and of
appeal tax court shall keep account
of assessable property and deliver
copy to collector.
51. Penalty.
52. Collector to collect and pay county and
city taxes, when.
53. State taxes, when.
54. When taxes due; interest; when in
arrears. Remittances to comptroller.
Collectors' compensation.
55. Penalty for failure to pay franchise tax,
etc.
56. Taxes to be liens on real estate.
Refunding to Tax Collectors Over-
payments by Them.
57, List of overpaid taxes made by comp-
troller and treasurer for each general
assembly. Provision for refunding
same.
Sales by Collectors.
58. Statement of arrearage to be first left
with taxpayer.
59. Levy and notice of sale, and sale.
60. Real estate may be sold whether there
be personal or not.
61. Collector to report sale to circuit court
for ratification; proceedings. Pur-
chase money and interest returned to
purchaser when sale is set aside.
62. Fees for making sales.
63. County commissioners, mayor or presi-
dent of either branch of city coun-
cil of Baltimore may suspend sales,
when.
64. Description of persons as heirs of cer-
tain person to be sufficient.
65. Redemption of real estate sold.
66. Deed to devisees or heirs of purchaser.
67. Court may appoint special agent to
make deed if collector dies or be-
comes disqualified.
68. Actual delivery to purchaser of prop-
erty sold.
69. Collector may pursue personal prop-
erty, when.
70. Collector, when resisted, may summon
posse comitatus; their pay when
summoned.
|
