clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
1935 Cumulative Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 378, Page 1088   View pdf image (33K)
 Jump to  
  << PREVIOUS  NEXT >>
clear space clear space clear space white space

1088 ARTICLE 81.

mission is authorized and directed to officially designate one of its em-
ployees as "Chief Supervisor of Assessments, " whose duty it shall be,
under the control of the State Tax Commission, to supervise the perform-
ance of the duties, of the various supervisors of assessments and super-
vise the performance of the duties of various assessors appointed by the
county commissioners of this State.

(4) To supervise the assessment of all property in the counties and
cities of this State to the end that all taxable property shall be entered
upon the assessment rolls and equalized between persons, firms and corpo-
rations, so that all persons, firms and corporations shall be assessed alike
for like kinds of property.

(5) To establish forms of reports and notices of assessment by assessors.
and by the county commissioners and the Appeal Tax Court of Baltimore
City as well as schedules to and notices from the State Tax Commission,
as well as forms of assessment and collection books and forms of financial
and statistical reports of county commissioners and the Appeal Tax Court
of Baltimore City to the State Tax Commission. The State Tax Com-
mission is empowered to require all local officials to use the forms pre-
scribed by the State Tax Commission, and shall have power to examine
the assessment and collection books of local governing bodies, assessing
officials and tax collectors.

(6) To provide, subject to the approval of the Comptroller of the
Treasury, for a uniform system of accounts to be used by all collectors
of State taxes.

(7) To formulate, whenever the Commission shall deem it practicable,
standards or units for the assessment of various kinds of property, and to
issue instructions to local supervisors of assessments in regard thereto and
to require the use thereof. To confer with county commissioners and the
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 county shall be thoroughly reviewed at least once
in every five years. Provided, however, that there shall be no general
assessment of property under this sub-section before the year 1937, except
that Baltimore City and any county shall have the right to review and
adjust assessments for the purpose of equalizing all assessments on an
equitable basis, and Baltimore City shall have the right to make a general
assessment of all property to become effective for the calendar year 1933,
or any year thereafter.

(9) To require individuals, firms and corporations to furnish com-


 

clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
1935 Cumulative Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 378, Page 1088   View pdf image (33K)
 Jump to  
  << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.


Tell Us What You Think About the Maryland State Archives Website!



An Archives of Maryland electronic publication.
For information contact mdlegal@mdarchives.state.md.us.

©Copyright  October 06, 2023
Maryland State Archives