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1935 Cumulative Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 378, Page 1090   View pdf image (33K)
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1090 ARTICLE 81.

vising the valuation and assessment of real and personal property; they
shall likewise keep constantly informed of the method of work pursued by
other Supervisors of Assessments.

1929, ch. 226, sec. 168. 1033. ch. 595, sec. 168.

168. The Supervisors of Assessments shall have general supervision
over the assessment of all property in the County or City for which they
are appointed. They shall have power and are charged with the duty, to
recommend assessments to the County Commissioners or other authority
as required by law, and shall be charged with the duty and shall use all
due diligence in listing escaped and/or new property and recommending
a proper assessment thereon to the boards of County Commissioners or
other authority and shall co-operate with the respective boards of County
Commissioners or other assessing authorities in obtaining fair and equi-
table assessments and shall have power, and are charged with the duty,
to appeal to the State Tax Commission from any and all assessments or
rulings which such supervisors shall consider improper when made by
the several boards of County Commissioners in the Counties or the Appeal
Tax Court in Baltimore City. They shall visit each district of the County
or City for which they are appointed at frequent intervals, obtaining all
necessary data and information as to the valuation and existence of prop-
erty subject to taxation, keep posted on sales in the county, with conditions
attending said sales, and report the same and the consideration thereof to
the State Tax Commission and the County Commissioners or Appeal Tax
Court. From these reports and the evidence obtainable, it shall be deter-
mined by the respective County Commissioners or Appeal Tax Court
whether the assessments against any property or whether any unit of
assessment values in any district shall be changed. In case the data sub-
mitted is not satisfactory either to the State Tax Commission or the
County Commissioners or Appeal Tax Court either shall have the power
to obtain additional data, and in case the assessment so determined upon
is not satisfactory, the County Commissioners or the State Tax Commis-
sion or Appeal Tax Court shall order a new valuation.

1929. ch. 226, sec. 169.

169. The Supervisor of Assessments of Baltimore City shall have
access to the assessment books of Baltimore City, and all records of the
Appeal Tax Court of Baltimore City, and the returns of all assessments
made by assessors. He shall have authority to inquire into the assessment
of any and all properties and to report the results of his investigations to
the Appeal Tax Court of Baltimore City and to the State Tax Commission,
and to recommend such changes as he may deem proper. Upon any
investigation which shall prima facie establish inequality or inadequacy of
valuation of any property in Baltimore City or any class or kind of prop-
erty or any omission from assessment of any taxable property, he shall
immediately report such investigation with recommendations to the State
Tax Commission, which shall have the power to order the Appeal Tax


 

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1935 Cumulative Supplement to the Annotated Code of the Public General Laws of Maryland
Volume 378, Page 1090   View pdf image (33K)
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