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Session Laws, 1914
Volume 533, Page 1640   View pdf image (33K)
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1640 LAWS OF MARYLAND.

mission is empowered to require all these officials to use all
forms furnished or prescribed by the State Tax Commission,
and shall have power to examine all books of local governing
bodies, assessing officials and tax collectors.

(4) To provide for a uniform system of accounts to be used
by all collectors of State taxes and to require the use thereof.

(5) To formulate, whenever the Commission shall deem it
practicable, standards or units for the assessment of various
kinds of property, and to issue instructions to local supervisors
of assessments in regard thereto and to require the use thereof.
To confer with County Commissioners and the Appeal Tax
Court of Baltimore City, and visit each County as often as nec-
essary.

(6) To enforce and execute a continuing method of assess-
ment and to require that all property in the State be reviewed
for assessment at least once in every five years.

(7) To require individuals, firms and corporations to furnish
complete information as to ownership of all property taxable
or exempt, and as to all facts relative to the value thereof.

(8) To investigate at any time, on its own initiative, assess-
ments against any or all properties or assessments in any
County, district, City, Town or Village.

(9) To inquire into the provisions of the law of other States
and jurisdictions regarding jurisdiction and situs of property
for purposes of taxation; to confer with Tax Commissioners of
other States regarding the most effectual and equitable methods
of assessment, and particularly regarding the best methods of
reaching all property and avoiding conflicts and duplication of
taxation of the same property, and to recommend to the Legis-
lature such measures as will tend to bring about uniformity of
methods of assessment and harmony and co-operation between
the different States and jurisdictions in matters of taxation.

(10) To provide for a system for inspection of State licenses
and to require the payment of the proper fees fixed by law
therefor.

(11) To confer with the Governor, Comptroller and Treas-
urer of the State as to the administration of the tax laws, and
to report biennially to the General Assembly its proceedings
and recommendations.

 

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Session Laws, 1914
Volume 533, Page 1640   View pdf image (33K)
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