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Revised Code of the Public General Laws, 1879
Volume 388, Page 92   View pdf image (33K)
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92 LEVY AND COLLECTION OF TAXES. [ART. 11.

TITLE VIII.
Revenue and Taxes.

ARTICLE 11. LETT AND COLLECTION OF TAXES.
ARTICLE 12. LICENSES.

ARTICLE XL
LEVY AND COLLECTION OF TAXES.

DIRECT TAXES AND EXEMPTIONS.

1 Levy of State and county taxes 3 Exemptions

2 What property liable to assessment and 4 Who not required to pay taxes,
taxation.

MODE OF COLLECTING TAXES

6. Duty of assessors and collectors, powers of
general assessors conferred.
6 Compensation
7 Clerks of courts annually to transmit lists
of alienation of property, chancery sales,
etc, clerks of court in Baltimore city to
furnish same, compensation
8. Registers of wills to make annual returns
of property appearing to be in hands of
executors, etc, compensation, penalty
for neglect
9 Discoveries of assessable property
10 Commissioners of Land Office annually to
transmit list of certificates ready for
patent
11 Where property alienated, alienee charge-
able
12 County commissioners and Appeal Tax
Court to alter and correct accounts and
assessments, increase in value of prop-
erty to be added to assessment.
13 Appointment of members of Appeal Tax
Court, duties, appointment of assessors
14 Vacancies, how filled
15 Oath of judge of Appeal Tax Court, and
assessors
16 Application for allowance or deduction,
examination on oath
17 Acquisitions disclosed to be added to assess-
ment
18 Person removing to give return of property
to collector of county to which removed
19 Failing to give account on demand, col-
lector to assess
20 Authorities of county to which property
removed to be informed
21 Rate of State tax to be levied
22 Clerks to record account of property with
alphabetical list of owners
23 Clerks to send assessments to comptroller
annually
24 State's attorney to inform grand jury of
neglect
25 Where county or city authorities fall to
levy State taxes, when governor to ap-
point tax board

2G In appointing, governor not restricted to
particular county
27 Clerks to furnish boards with assessments,
penalty for neglect
28 Compensation of members of board
29 Clerks to send certificates to comptroller of
levy of tax
30 Appointment of collectors, compensation
31 Bond of collectors of county taxes
32 Bond of collector in city of Baltimore
33 Collector to deposit in banks designated
by treasurer, penalty on failure
34 Treasurer to make examination of books
of collector in city of Baltimore
35 Oath of collector
36. Collectors failing to give bond, others to be
appointed
37. Clerks to inform governor of collectors
being appointed etc
38 When governor shall appoint
39 Failure of appointees by governor to give
bond
40 Separate collectors may be appointed to
collect State taxes
41 Clerks to deliver copy of assessments to col-
lectors
42 Collectors to collect and pay over taxes
within what time, penalty for failure
43 Failure of clerks to deliver copies of levy
lists to collectors, penalty
44 When collector to pay State taxes
45 Deductions on prompt payment of State
taxes, exceptions
4G Taxes to be levied on real estate indebted
47 Deductions in favor of collectors
48 How collectors may enforce payment of
taxes.
49 Further proceedings
50 Beal estate of delinquent may be sold to
pay taxes, whether there be personal
property or not
51 Sales of land in fee or by lease for payment
of taxes, to be reported to court for rati-
fication, proceedings
52 Fees of collector making sale.



 

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Revised Code of the Public General Laws, 1879
Volume 388, Page 92   View pdf image (33K)
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