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Art.
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Sec.
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Taxes Cont'd:
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State 'Tax Commission Cont'd:
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Legal adviser Attorney-General
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81
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173
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Levy for expense of assessments;
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mandamus ................
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81
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183-184
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Mandamus to compel county to
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levy for cost of assessments
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81
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184
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Notice of assessments ...........
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81
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172
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Notice of. general assessments...
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81
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186
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Oath ........................
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81.
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167
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Office Location of ............
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81
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170
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Office Term of ................
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81
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167
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Power to classify property ......
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81
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194
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:Powers ........................
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81
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174
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Procedure on appeals............
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81
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172
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Property to be assessed by.....
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81
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10
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Quorum .......................
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81
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171
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Reports by corporations.......
Requests for rulings on points of
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81
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187
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law .......................
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81
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193
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Rules and regulations ...........
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81
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172
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Salary ........................
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81
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167
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Seal ...........................
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81
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170
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Secretary ......................
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81
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168
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.Summons may be issued by;
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penalty for failure to appear
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81
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39, 174
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Supervisors of Assessments:
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Appointment, duties, etc......
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81
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176, 177
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Chief assessor for county .....
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81
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180
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Of Baltimore -City............
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81
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178
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Salaries .................
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81
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179
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Uniform plans of' assessment to
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be formulated by............
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81
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182
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Uniform system of accounts for
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ax collectors To provide ...
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81
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175
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: Vacancies .....................
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81
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167
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State Taxes:
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(See Gross' Receipts Tax, here-
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under.)
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Levied for calendar year.......
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81
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26
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Stock (Corporate) :
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(See, Franchise Tax, hereunder.)
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Assessment of stock of domestic
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corporations and national
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banks and finance companies
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81
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10
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Bonus tax in case of increase of;
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consolidations ...........
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81
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142
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Dividend paying in foreign cor-
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porations Taxation of ....
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81
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6
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Of domestic corporations, other
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than ordinary business cor-
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porations Taxation of .....
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81
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6
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Of national banks situated in
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Maryland Taxation of ....
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81
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6
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Stock in trade Assessment of.....
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81
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12-14
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Suits for collection of taxes........
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81
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154-159
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Summons:
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(See State Tax Commission, here-
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under.)
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State Tax Commission, Appeal
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Tax Court and .County Com-
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missioners, shall have power
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to .........................
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81
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39
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Supervisors of Assessments:
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(See State Tax Commission, here-
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under.) . .
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Surety companies Tax rate .......
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81
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25
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Tangible personal property When
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taxable ....................
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81
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. 6
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Tax Collector:
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(See Collector, hereunder.)
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Art.
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Sec.
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Taxes Cont'd:
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Tax levy Date of finality of assess-
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ments ......................
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. 81
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2
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Tax rates ........................
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81
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25
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Tax rolls What information, to
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contain ....................
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81
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44
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Tax Sales ........................
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81
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72-90
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Advertisements .required .......
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81
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198
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Alternative procedure as to .....
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81
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197-206
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Application of delinquent, alleg-
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ing taxes distrained for not
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due ; procedure ............
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81
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202
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Bidding in property by counties.
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and Baltimore City...........
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81
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87-88
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Bills by :mail...................
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.81
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75
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Counties, and Baltimore. City
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may bid in property..........
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81
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87
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Death of purchaser before -re-
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ceiving deed ...............
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81
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90,205
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Deductions on account of .......
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81
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38
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Deed by successor to city col-
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lector of Baltimore City....
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81
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206
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Deed to heirs where purchaser.
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dies before receiving deed.....
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81
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205
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Deed to . purchasers ; effect- of;
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special agent ................
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81
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79,86
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205j 206
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Deed to purchaser where. collector
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dies or refuses to act........
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81
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206
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. Deed When . special . agent .to
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execute ..................
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81
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86
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Disposition of surplus proceeds...
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81
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80
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Distraint; notices; survey, etc..
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81
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76
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Fees in connection with .......
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81
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83
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Fees of collector...........
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81
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.201
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Levy and notice of .sale; sale.......
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.81.
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198
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Liens .........................
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.81
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72
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Limitations . in . Montgomery
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County ....................
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57
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17
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Method of ....................
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81
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73
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Notice of taxes due. ,...........
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81
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197
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Notice by advertisement and
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posting .......................
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81
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198
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Owners described as -heirs of
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named person ...............
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81
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203
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Payment of purchase price; re-
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port and ratification.........
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81
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78
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Powers of successor of collector
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81
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85
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Proceedings Record of ........
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81
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84
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Proceeds; disposition of surplus
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81
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80
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Proceeds Distribution of ......
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81
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200
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Property subject to ground rent-
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81
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77
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Protests of owner alleging taxes
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not due Proceedings .......
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81
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202
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Purchase price-Payment ;.....
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81
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78
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' Purchaser Death . before receiv-
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ing deed ...................
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81
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90
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Ratification of sale ..............
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81
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78,200
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Real property, distraint on ; ad-
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vertisement ................
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81
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76
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Real property may be sold for
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taxes ......................
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81
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199
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Record of proceedings...........
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81
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84
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Redemption of property, right of
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81
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82, 204
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Report of sale; refund of .pur-
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chase price if sale set aside..,
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81
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78,200
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Re-sale of property bid in by
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counties and Baltimore City
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81
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88
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Re-sale when, first sale is set
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aside....................
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81
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200
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Right of redemption.............
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81;
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82,204
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