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Session Laws, 1943
Volume 584, Page 1215   View pdf image (33K)
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HERBERT B. O'CONOR, GOVERNOR. 1215

SECTION 1. Be it enacted by the General Assembly of
Maryland, That the sub-title "Assessors and Discovery of
Taxable Property" and Sections 30, 31 and 32 of Article 81
of the Annotated Code of Maryland (1939 edition), title
"Revenue and Taxes", be and the same are hereby repealed.

SEC. 2. And be it further enacted, That Section 175 (8)
of Article 81 of the Annotated Code of Maryland (1939
edition), as amended by Chapter 729 of the Acts of 1941,
and Sections 179, 180, 184, and 185 of said Article be and
the same are hereby repealed and re-enacted with amend-
ments, to read as follows:

175(8). To enforce and execute a continuing method
of assessment so that all assessable property in every
county and in Baltimore City shall be thoroughly reviewed
at least once in every five years. It shall be the duty of the
Commission, after consultation with the local assessing
authorities, to establish five districts or five classes of prop-
erty in each county and in Baltimore City, and to require
that the property in one of the said districts or
classes be reviewed and reassessed each year in rota-
tion. The Commission shall have the power at any time
to order and enforce a review and reassessment of all prop-
erty, or all property of any class, in any county or in Balti-
more City, or in any district or part of a district, if said
property has not been reviewed or re-assessed within five
years, or if the existing assessments are found to be greater
or less than the assessments on other properties possess-
ing similar and comparable values.

179. The annual salaries of the Supervisors of Assess-
ment shall be based on the aggregate value of property
assessed for taxation or valued for the purpose of payments
in lieu of taxes in the County for which such supervisor
is appointed and said salaries shall be as follows:

If the aggregate value shall not exceed $10, 000, 000 the
annual salary shall be $1, 500. For every $1, 000, 000 in
excess of said $10, 000, 000 up to $100, 000, 000 an additional
amount of $25.

For every $5, 000, 000 in excess of said $100, 000, 000 up to
$200, 000, 000, an additional amount of $25.

Provided, however, that the annual salary of the Super-
visor of Baltimore City shall be $3500; of Washington
County $3200; of Baltimore County $5, 000; of Frederick
County $2, 400; of Anne Arundel County $3, 600.

The salaries of all Supervisors shall be paid monthly by
the several counties and Mayor and City Council of Balti-
more who are hereby directed to levy annually such sums
as it may require to p*y the same.

 

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Session Laws, 1943
Volume 584, Page 1215   View pdf image (33K)
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