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155. Negligent defaults of public officials.
156. Wilful defaults of private persons.
157. Wilful defaults of public officials.
State Tax Commission (Secs. 158-181).
158. Creation of Commission. Oath. Term
of office and vacancies.
159. Secretary of Commission.
160. Clerks, stenographers and other em-
ployees.
161. Seal. Office.
162. Quorum. Investigation by one Com-
missioner. Decisions of Commis-
sion. Evidence.
163. Procedure on appeals to Commis-
sion. Notices of assessments.
164. Attorney General to be legal adviser
of Commission.
165. Summons for witnesses. Procedure
in case of disobedience.
166. Jurisdiction, powers and duties of
Commission.
167. Supervisors of assessments.
168. Further powers and duties of super-
visors of assessments.
169. Supervisor of assessments in Balti-
more City.
170. Salaries of supervisors of assess-
ments.
171. Supervisor of assessments to be
chief assessor. Appointment, re-
moval and compensation of coun-
ty assessors.
172. Oath of assessors.
173. Uniform plans of assessment to be
formulated by Commission.
174. County levy for expense of assess-
ment.
175. Failure to levy for expense of as-
sessments or to follow instruc-
tions of Commission. Mandamus.
176. Compensation of County Commis-
sioners for assessment work.
Clerks and counsel. Compensa-
tion.
177. Notice by advertisement of general
assessments.
178. Annual reports of corporations to
State Tax Commission not later
than March 15th. Procedure in
case of default.
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179. Penalties for failure to file reports
required by preceding section.
180. Annual reports by foreign corpora-
tions not later than March 15th.
Forfeiture of right to do business.
181. State Tax Commission to transmit
information to County Commis-
sioners and Appeal Tax Court.
Appeals (Secs. 182-188).
182. Hearing before County Commission-
ers or Appeal Tax Court. Filing
address of party or attorney.
183. Appeals from County Commission-
ers or Appeal Tax Court to State
Tax Commission. Time for Ap-
peal.
184. Contents of petition for appeal.
Procedure on appeal. Decisions.
185. (a) Filing address of party or agent
with State Tax Commission, and
(b) requests for rulings on points
of law.
186. Appeals from decision of State Tax
Commission to Court (a) in exer-
cise of its appellate jurisdiction
and (b) in exercise of original
jurisdiction. Procedure and
powers of appellate court. Ap-
peals to Court of Appeals, (c)
Power to assess to include power
to classify.
187. Time for appeal from State Tax
Commission under preceding sec-
tion.
188. Appeal not to be a stay. Refunds.
ALTERNATIVE PROCEDURE AS TO
TAX SALES (Secs. 189-198).
189. Statement of arrearages to be first
left with taxpayer.
190. Levy and notice of sale. Sale.
191. Real estate may be sold whether
there be personalty or not.
192. Collector to report sale to Circuit
Court. Proceedings. Purchase
money and interest returned to
purchaser when sale is set aside.
193. Fees for making sales.
194. County Commissioners, Mayor or
President of City Council may
suspend sales. When.
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