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Session Laws, 1931
Volume 580, Page 1230   View pdf image (33K)
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1230                      LAWS OF MARYLAND.                  [CH. 494

(2)    To supervise the administration of the assessment and
tax laws of Maryland, and of each county or city thereof.

(3)   To supervise the performance of the duties imposed by
law, or by the Commission, upon the Supervisors of Assessments
appointed for the various counties and Baltimore City, and in
pursuance thereof said Commission is authorized and directed
to officially designate one of its employees as "Chief Supervisor
of Assessments, '7 whose duty it shall be, under the control of the
State Tax Commission, to supervise the performance of' the
duties of the various supervisors of assessments and supervise
the performance of the duties of various assessors appointed
by the county commissioners of this State.

(4)   To supervise the assessment of all property in the coun-
ties and cities of this State to the end that all taxable property
shall be entered upon the assessment rolls and equalized between
persons, firms and corporations, so that all persons, firms and
corporations shall be assessed alike for like kinds of property.

(5)   To establish forms of reports and notices of assessment
by assessors and by the county commissioners and the Appeal
Tax Court of Baltimore City as well as schedules to and notices
from the State Tax Commission, as well as forms of assessment
and collection books and forms of financial and statistical reports
of county commissioners and the Appeal Tax Court of Baltimore
City to the State Tax Commission. The State Tax Commission
is empowered to require all local officials to use the forms pre-
scribed by the State Tax Commission, 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
it 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 Appeal
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 reviewed
for assessment at least once in every five years; provided that
the Commission shall not be required to order a general assess-
ment of all property, or all property of any class, in any county
at least once in every five years, but may order and enforce re-
assessments annually by classes or districts but so that all assess-

 

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Session Laws, 1931
Volume 580, Page 1230   View pdf image (33K)
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