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