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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 2688   View pdf image (33K)
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2688 ARTICLE 81.

An. Code, sec. 247. 1914, ch. 841, sec. 3.

261. The sum of $30,000 per annum or so much thereof as may be
necessary to provide for the payment of the salary of the members of the
Commission, the Secretary and employees and expenses thereof is hereby
appropriated annually for the purpose of carrying into effect all of the
provisions of this sub-title.

An. Code, sec. 248. 1916, ch. 629, sec. 248.

262. The local supervisor of assessments provided for under Article
81, section 247 et seq., shall, in addition to his present duties act as chief
assessor in his particular County, with such additional duties as the State
Tax Commission shall determine and designate; at such time as shall be
ordered by the State Tax Commission, each of the several 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 262 to 268 shall not exceed five dollars per day for the time
they are actually employed 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 stats nor because it applied only to
real estate, nor on ground of insufficiency of prescribed notice to property owners.
Sec. 264 is not invalid as an unlawful delegation of power to state tax commission—
see notes to art. 15 of Declaration of Rights. Purpose and nature of this and follow-
ing sections, and these sections compared with sec. 249, et seq. Leser v. Lowenstein,
129 Md. 246.

1924, ch. 284.

263. All assessors appointed under' the provisions of this Section 1 shall
take and subscribe to the oath provided for in the Constitution before the
Clerk of the Circuit Court, or one of his deputies, of the County for which
they shall act.

An. Code, sec. 249. 1916, ch. 629, sec. 249.

264. 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 262 to 268, but for all subsequent reassessments and reviewal
of assessments authorized by Article 81, section 247 et seq.
See notes to sec. 262.

1 Evidently sub-title was intended.

 

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The Annotated Code of the Public General Laws of Maryland, 1924
Volume 375, Page 2688   View pdf image (33K)
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