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Session Laws, 1929
Volume 572, Page 696   View pdf image (33K)
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696 LAWS OF MARYLAND. [CH. 226

The State Tax Commission is empowered to require all local
officials to use the forms prescribed by the State Tax Com-
mission, and shall have power to examine the assessment and
collection books of local governing bodies, assessing officials
and tax collectors.

(6) To provide, subject to the approval of the Comptroller
of the Treasury, for a uniform system of accounts to be used
by all collectors of State taxes.

(7) To formulate, whenever the Commission shall deem
if practicable, standards or units for the assessment of various
kinds of property, and to issue instructions to local super-
visors of assessments in regard thereto and to require the use
thereof. To confer with County Commissioners and the Ap-
peal Tax Court of Baltimore City and visit each county as
often as necessary.

(8) To enforce and execute a continuing method of assess-
ment, and to require that all property in the State be re-
viewed for assessment at least once in every five years; pro-
vided that the Commission shall not be required to order a
general assessment of all property, or all property of any
class, in any county at least once in every five years, but may
order and enforce reassessments annually by classes or dis-
tricts but so that all assessable property in every county shall
be thoroughly reviewed at least once in every five years.

(9) To require individuals, firms and corporations to fur-
nish complete information as to the ownership by them of
all property taxable to them and the facts relating to the value
thereof.

(10) To investigate at any time, on its own initiative,
assessments against any or all properties in any county and/or
city.

(11) To inquire into the provisions of law of other States
and jurisdictions regarding the suits of property for taxation
and to confer with tax commissioners or assessing or collec-
tion officers of other States regarding the most effectual and
equitable method of assessment of property or collection of
taxes, particularly regarding the best method of reaching all
property subject to assessment and taxation and avoiding
conflict and duplication of taxation of the same property.

(12) To confer with the Governor, Comptroller and Treas-


 

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Session Laws, 1929
Volume 572, Page 696   View pdf image (33K)
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