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Session Laws, 1941
Volume 582, Page 1273   View pdf image (33K)
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HERBERT R. O'CONOR, GOVERNOR. 1273
CHAPTER 729.
(House Bill 557)

AN ACT to repeal and re-enact, with amendments, Section
175 of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "State Tax
Commission", relating to the general re-assessment for taxa-
tion in Anne Arundel County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 175 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-title
"State Tax Commission", be and the same is hereby repealed
and re-enacted, with amendments, to read as follows:

175. The jurisdiction, supervision, powers and duties of the
State Tax Commission herein created and established shall
extend under this Article:

(1) To assess all persons or properties which by this Article
are to be assessed by it, and to perform all duties imposed
upon it by this Article.

(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 Assess-
ments 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", whose duty it shall be, under the
control of the State Tax Commission, to supervise the per-
formance of the duties of the various supervisors of assess-
ments 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
counties and cities of this State to the end that all taxable
property shall be entered upon the assessment rolls and equal-
ized between persons, firms and corporations, so that all per-
sons, 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.

 

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Session Laws, 1941
Volume 582, Page 1273   View pdf image (33K)   << PREVIOUS  NEXT >>


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