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Session Laws, 1927
Volume 569, Page 598   View pdf image (33K)
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598 LAWS OF MARYLAND. [CH. 331

certain changes in the scheme of taxation set out in the act of
1920, Chapter 721, for that part of Baltimore City annexed
pursuant to the act of 1888 Chapter 98, which said changes
have been opposed by residents of said annexed territory, and,

WHEREAS, it is desired to affect a fair and permanent settle-
ment of all such disputes, and,

WHEREAS, the said City of Baltimore, and the residents of
said annexed territory have agreed to the compromise herein-
after set forth, and have agreed to ask no substantial changes
therein until the year 1938, therefore,

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 4 of Article 4 of the Code of Public Local
Laws of Maryland, title, "City of Baltimore, " sub-title, "Char-
ter, " as the same was enacted by Chapter 721 of the Acts of
1920, be and it is hereby repealed and re-enacted so as to read
as follows:

4. All personal property situated or held in the territory
annexed to Baltimore City by the Act of 1888, Chapter 98,
shall be subject to levy, taxation and assessment in the same
manner and form, and at the same rate of taxation as property
of similar character or description within the old limits of
said city may be subject. It shall be the duty of the Appeal
Tax Court of said city to divide all the real and lease-hold
property in said territory into three separate classes, to be
known as urban, suburban and rural property, for the
purposes of city taxation, and to revise said classification
annually for city taxation on or before October 1st of each
and every year until and including the year 1938 (after which
year all real and personal property in the Old Annex shall
come under the provisions of Chapter 82 of the Acts of 1918
with respect to the uniformity of taxation within the entire
city limits as enlarged by that Act), in accordance with the
following classification, said three classes to be defined and
subject to city taxation as follows:

(1) All real and leasehold property in said territory which
is now legally liable to full city taxation and all real and
leasehold property situated in said annexed territory, located
in a block of ground not exceeding 300, 000 superficial square
feet, formed and bounded on all sides by intersecting streets,
avenues or alleys, opened, graded, curbed and otherwise im-
proved from curb to curb by pavement, macadam, gravel or
other substantial material shall be classified as urban prop-
erty, and shall be subject to the same rate of city taxation as

 

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Session Laws, 1927
Volume 569, Page 598   View pdf image (33K)
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