|
LLOYD LOWNDES, ESQUIRE, GOVERNOR
make report thereof to the General Assembly at its next ses-
sion, to the end that the said General Assembly shall be fully
informed as to the amount of assessable property in each county
of the State, and in the city of Baltimore.
|
185
|
|
|
191. No person shall be eligible to appointment for the posi-
tion of assessor, Board of Control and Review, or clerk, who
at the time of entering upon the performance of the duties
prescribed in this act, shall hold or perform the duties of any
federal, State, county, or municipal office of profit or trust
within this State, except a director of any national bank, or in
the case of the County Commissioners of the several counties,
who, as hereinbefore provided, are constituted the Boards of
Control and Review for their respective counties.
192. The Boards of County Commissioners of the several
|
Who ineligi-
ble as asses-
sor, etc.
|
|
|
counties of this State, and the Appeal Tax Court of Baltimore
city are hereby authorized and empowered and directed, to bi-
ennially revise the assessments and valuations in their respec-
tive counties, and in the city of Baltimore. Said Boards of
County Commissioners, and said Appeal Tax Court, shall have
the power to value and assess,.all personal property in their re-
spective counties or in the city of Baltimore, as the case may
be, and to revise all valuations and assessments of real property
in their respective counties, or in the city of Baltimore, as the
case may be, and to lower or increase said assessments. When-
ever said boards of Conpty Commissioners, or said Appeal Tax
Court of Baltimore city, shall have reason to believe that any
real or personal property in their respective jurisdictions has
been omitted, they shall at once proceed to assess and value the
same to its proper owner or owners, upon giving at least five
days' notice to the reputed owner or owners of said property,
or the agent or attorney, or person in possession of the same.
Said Boards of County Commissioners, and said Appeal Tax
Court of Baltimore city shall also require a biennial listing to
be made by all persons within their respective jurisdictions of
all personal property, to which said persons may be in any man-
ner entitled, as provided ior in section 173 of this act, and all
the duties and requirements of sections 173 and 174 of this act, so
far as the same may apply to the preparation of the schedule
by the owners of personal property in this State, shall be in
force and applied in the year eighteen hundred and ninety-
eight, and biennially thereafter. The County Commissioners
of each county, and the Mayor and City Council of Baltimore
shall provide the necessary assessors and clerical force, which
may be required in the performance of said biennial listing ol
|
Biennial revi-
sion of
assess-
ments.
|
|