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1929 Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 376, Page 538   View pdf image (33K)
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538 ARTICLE 81.

Appeal Tax Court of Baltimore City and visit each county as often as
necessary.

(8) To enforce and execute a continuing method of assessment, and to
require that all property in the State be reviewed for assessment at least
once in every five years; provided that the Commission shall not be re-
quired to order a general assessment of all property, or all property of any
class, in any county at least once in every five years, but may order and
enforce reassessments annually by classes or districts but so that all assess-
able property in every country shall be thoroughly reviewed at least once in
every five years.

(9) To require individuals, firms and corporations to furnish complete
information as to the ownership by them of all property taxable to them
and the facts relating to the value thereof.

(10) To investigate at any time, on its own initiative, assessments
against any or all properties in any county and/or city.

(11) To inquire into the provisions of law of other States and jurisdic-
tions regarding the suits1 of property for taxation and to confer with tax
commissioners or assesing or collection officers of other States regarding the
most effectual and equitable method of assessment of property or collection
of taxes, particularly regarding the best, method of reaching all property
subject to assessment and taxation and avoiding conflict and duplication of
taxation of the same property.

(12) To confer with the Governor, Comptroller and Treasurer of this
State as to the administration of the tax laws, and to report biennially to
the General Assembly its proceedings with recommendations for legisla-
tion.

(13) To participate in any proceeding in any court wherein any assess-
ment or taxation question is involved.

1929, ch. 226, sec. 167.

167. In each county of the State and in Baltimore City there shall be a
Supervisor of Assessments who shall be a resident thereof and who shall be
appointed by the State Tax Commission from a list of five persons sub-
mitted to said Commission by the County Commissioners of each county
and by the Mayor of Baltimore City in the case of the Supervisor of Balti-
more City, and said supervisors shall be removable at any time by the State
Tax Commission for incompetency or other cause. The Supervisor shall
hold no other public office of profit. If the State Tax Commission deem fit
to be appointed none of the persons whose names are upon the list submitted
as aforesaid, they may reject all the nominations and call for a new list.
In case the County Commissioners of any county or the Mayor of Balti-
more City shall fail to furnish the list herein provided for within twenty
days after notice from the State Tax Commission the said Commission
shall have power to fill such office immediately after the expiration of such
time. The Supervisors shall be furnished with an office at the county seat

1 Should be "situs. " Evidently a typographical error in act.


 

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1929 Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 376, Page 538   View pdf image (33K)
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