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Session Laws, 1933 Session
Volume 421, Page 559   View pdf image (33K)
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ALBERT C. RITCHIE, GOVERNOR. 559

after prescribed. 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 investments in said County liable
to taxation, and not included in the last revised list of as-
sessments, and of all buildings and improvements, and of
all property created or acquired since said revised assess-
ment; and he shall also re-value any property 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 address
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. To accomplish the purpose, and to perform the
duties above outlined, the said chief assessor and his associ-
ates, hereinafter 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 Com-
missioners in that month, submit to the said Board a
written statement, under his oath, setting forth in detail
all property recommended for assessment or for re-assess-
ment, and giving his valuation thereupon. Provided, that
there shall be no general re-assessment in said County until
authorized or approved by the State Tax Commission, or
required by the Public General Laws of Maryland; and, in
making any such general re-assessment, the State Tax
Commission is hereby authorized to have the same con-
ducted in Anne Arundel County by the Assessing Depart-
ment of said County, as hereinbefore constituted. And
it shall be the duty of the Chief Assessor or his as-
sistant or clerk, within thirty days next succeeding any
return of the chief assessor, to notify the person or corpo-
ration newly assessed or re-assessed, if his, her or its post-
office be known to him, of such new or additional assess-
ments, and in the notice shall be contained a statement of
the items of property and the valuation thereof, and said
. notice shall be sent by registered mail by the said Clerk to
the person or corporation assessed, if his, her or its post-
office address be known to, or can be ascertained by, said
Clerk by reasonable inquiry. And on the day named in the
said notice, it shall be the duty of said Chief Assessor to
be present to hear any complaint that may be submitted,
and to support the assessment previously made by him, the
proceedings in connection with the said complaint to be as
now prescribed by the laws on said subject. For carrying

 

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Session Laws, 1933 Session
Volume 421, Page 559   View pdf image (33K)
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