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Limitations.
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189. Annual reports by foreign corpora-
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160. Limitations.
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tions.
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Refund of Taxes.
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Appeals.
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161. State taxes.
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190. Hearing before County Commission-
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162. County or Baltimore City taxes.
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ers or Appeal Tax Court. Filing
address of party or attorney.
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Penal Clauses.
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191. Appeals from County Commission-
ers or Appeal Tax Court to State
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163. Negligent defaults of private persons.
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Tax Commission. Time for Appeal.
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164. Negligent defaults of public officials.
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192. Contents of petition for appeal. Pro-
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165. Wilful defaults of private persons.
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cedure on appeal. Decisions.
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166. Wilful defaults of public officials.
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193. (a) Filing address of party or agent
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with State Tax Commission, and
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State Tax Commission.
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(b) requests for rulings on points
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167. Creation of Commission. Oath. Term
of office and vacancies.
168. Secretary of Commission.
169. Clerks, stenographers and other em-
ployees.
|
of law.
194. Appeals from decision of State Tax
Commission to Court. Appeals to
Court of Appeals. Power to assess
includes power to classify.
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|
170. Seal. Office.
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195. Time for appeal from State Tax Com-
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171. Quorum. Investigation by one Com-
missioner. Decisions of Commission.
|
mission.
196. Appeal not to be a stay. Refunds.
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Evidence.
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172. Procedure on appeals to Commission.
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ALTERNATIVE PROCEDURE AS TO
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Notices of assessments.
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TAX SALES.
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173. Attorney General to be legal adviser
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197. Statement of arrearages to be first
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of Commission.
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left with taxpayer.
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174. Summons for witnesses. Procedure in
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198. Levy and notice of sale. Sale.
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case of disobedience.
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199. Real estate may be sold whether there
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175. Jurisdiction, powers and duties of
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be personalty or not.
|
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Commission.
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200. Collector to report sale to Circuit
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176. Supervisors of assessments.
|
Court. Proceedings.
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177. Further powers and duties of super-
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201. Fees for making sales.
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|
visors of assessments.
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202. County Commissioners, Mayor or
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178. Supervisor of assessments in Balti-
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President of City Council may sus-
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more City.
|
pend sales. When.
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179 Salaries of supervisors of assessments.
180. Supervisor of assessments to be chief
|
203. Description of persons as heirs of
certain persons to be sufficient.
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|
assessor. Appointment, removal. and
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204. Redemption of real estate sold.
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|
|
compensation of county assessors.
|
205. Deed to devisees or heirs of pur-
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|
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181. Oath of assessors.
|
chaser.
|
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182. Uniform plans of assessment to be
formulated by Commission.
|
206. Court may appoint special agent to
make deed if collector dies or be-
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183. County levy for expense of assess-
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comes disqualified.
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ment.
|
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184. Failure to levy for expense of assess-
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|
ments or to follow instructions of
|
Special County and Municipal Taxes.
|
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|
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Commission. Mandamus.
|
207. Tax authorized for general welfare
|
|
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185. Compensation of County Commis-
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and unemployment relief.
|
|
|
|
sioners for assessment work. Clerks
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208. Authorized to borrow money for gen-
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|
and counsel.
|
eral welfare and unemployment re-
|
|
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186. Notice by advertisement of general
|
lief.
|
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assessments.
|
209. Procedure.
|
|
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187. Annual reports of corporations to
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210. Notes or certificates of indebtedness.
|
|
|
|
State Tax Commission.
|
211. Terms and conditions as to incurring
|
|
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188. Penalties for failure to file reports
|
indebtedness.
|
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required by preceding section.
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212. Maturity of obligations.
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