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Session Laws, 1937
Volume 412, Page 422   View pdf image (33K)
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422 LAWS OF MARYLAND., [CH. 227

"Treasurer", relating to the duties and compensation of the
Chief Assessor of Anne Arundel County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 497 of Chapter 306 of the Acts of the
General Assembly of Maryland of 1933, be and the same is
hereby repealed and re-enacted with amendments so as to
read as follows:

497. All duties and functions of the treasurer and his office,
as heretofore prescribed in connection with the assessing of
property shall be transferred, to the assessing department of
Anne Arundel County, and delegated to the Chief Assessor
and his associates or assistants, as prescribed in this section
and in the Public General Laws of Maryland not inconsistent
herewith.

The chief assessor for said County shall be the person acting
as the Supervisor of Assessments, appointed in pursuance of
Article 81 of the Code of Public General Laws of Maryland,
or his successor, and he shall have such associates or assistants
at such compensation, as shall be named by the County Com-
missioners, with the approval of the State Tax Commission. It
shall be the duty of the said chief assessor at all times to inform
himself by all lawful means of all property, stock or invest-
ments in said County liable to taxation, and not included in
the last revised list of assessments, and of all buildings and
improvements, and of all property created or acquired since
said revised assessment; and he shall also re-value any prop-
erty heretofore assessed which in justice and equity requires
re-valuation; and the said chief assessor shall value all of the
same at the full cash value thereof, and shall make return
thereof to the County Commissioners, with the postoffice ad-
dress of the person assessed, which said return shall be made
by the chief assessor, certified by his affidavit as to the truth
and fairness thereof, and after personal investigation made by
him, or under his immediate direction; the particular purpose
and intent of this section being to establish a system for the
continuous, orderly assessment of property in said County
and for maintaining a fair equalization of assessable values
therein. To accomplish the purpose, and to perform the duties
above outlined, the said chief assessor and his associates, here-
inafter authorized, shall visit each District of Anne Arundel
County at frequent intervals, and shall bi-monthly, at the first
meeting of the Board of County Commissioners in that month,
submit to the said Board a written statement, under his oath,
setting forth in detail all property recommended for assess-
ment or for re-assessment, and giving his valuation there-
upon. Provided, that there shall he no general re-assessment
in said County until authorized or approved by the State Tax

 

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Session Laws, 1937
Volume 412, Page 422   View pdf image (33K)
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